A Warsaw-based technology company receives an unfavourable first-instance judgment from a regional commercial court. The managing director asks a simple question: how long do we have to appeal, and what has changed recently? The answer is less straightforward than it appears. Polish appellate procedure in commercial matters has been reshaped by successive amendments to the Kodeks postępowania cywilnego (Code of Civil Procedure, KPC), and missing a single deadline forfeits the right to a second hearing entirely.

Polish commercial appeals must be filed within two weeks of receiving the written judgment with reasons. The appeal goes to a court of appeal (sąd apelacyjny) or, for lower-value disputes, to a regional court (sąd okręgowy). Failure to meet the deadline precludes review and renders the first-instance judgment final and enforceable.

This alert covers what changed in appellate procedure, who is affected by the revised thresholds, and the concrete steps your legal team must take before the deadline expires. It also flags the overlap between appellate procedure and related mechanisms – including the skarga kasacyjna (cassation complaint) before the Supreme Court of Poland (Sąd Najwyższy) and the skarga o stwierdzenie niezgodności z prawem prawomocnego orzeczenia (complaint for unlawfulness of a final judgment).

What has changed in Polish appellate procedure?

The most significant shift concerns the value-of-dispute threshold that determines which court hears the appeal. Under current commercial litigation rules, disputes with a value at or below PLN 75,000 are appealed to a regional court. Disputes above that threshold go directly to a court of appeal. This single figure determines your entire appellate strategy – the composition of the bench, the scope of permissible new evidence, and the realistic timeline to a final ruling.

The National Court Register (KRS) and the Polish Financial Supervision Authority (KNF) both interact with commercial judgments in enforcement contexts, making the appellate stage doubly important for regulated entities. The Supreme Court of Poland has also clarified that appellate courts are not merely review bodies. They conduct a full re-examination of the merits within the bounds of the appeal. This means a well-drafted appeal can introduce new legal arguments – though new facts are sharply restricted.

Two further changes deserve attention. First, the obligation to raise procedural objections in the first-instance proceedings has been tightened. Failing to object at the right moment forfeits the ground on appeal – an irreversible consequence that experienced dispute lawyers in Warsaw flag as the most common client error. Second, the fee structure for appeals was revised: the court fee for a commercial appeal is 5% of the value in dispute, subject to a ceiling of PLN 200,000.

  • Threshold for appeal to court of appeal: above PLN 75,000
  • Appeal filing deadline: 14 days from receipt of reasoned judgment
  • Court fee: 5% of value in dispute, capped at PLN 200,000
  • New facts on appeal: generally inadmissible unless party could not raise them earlier
  • Cassation complaint threshold: PLN 50,000 for commercial matters

We secured a reversal of a first-instance commercial judgment worth over PLN 3.5m for a manufacturing client in the Mazowieckie region (autumn 2025). The key was identifying a procedural error in the lower court's evidence assessment – an argument that had been preserved correctly at first instance.

Who is affected by the revised thresholds?

Any business with an active or anticipated commercial dispute in Poland needs to map its exposure against the PLN 75,000 threshold immediately. Below that line, appeal goes to a regional court – faster, cheaper, but with a narrower panel. Above it, a court of appeal takes the case, with proceedings that can run 12 to 24 months in major urban centres. Foreign investors should note that Polish litigation Warsaw timelines differ significantly from Western European norms.

The threshold also intersects with arbitration Poland considerations. Parties who chose arbitration but face a challenge to the arbitral award before the Court of Appeal in Warsaw must comply with the same 14-day window. A KIO appeal – the appeal mechanism before the National Appeals Chamber (Krajowa Izba Odwoławcza, KIO) in public procurement disputes – follows a separate, accelerated track with a 10-day deadline. Conflating these two systems is a recurring error.

Sanctions compliance adds another layer for international clients. A judgment obtained against a sanctioned entity may be unenforceable across borders. If your counterparty is subject to EU or US sanctions, the appellate stage is the last practical opportunity to raise this defence before the judgment becomes final. Forfeiting the appeal window in such cases can mean losing enforcement leverage permanently.

Our team obtained interim measures protecting assets worth over EUR 4m for a German investor's subsidiary in Lower Silesia (spring 2026). The application was filed in parallel with the appeal, preserving both the substantive challenge and the enforcement position.

What must you do before the deadline expires?

Speed is everything. The 14-day clock starts running from the date you receive the written judgment with reasons – not from the date of the oral ruling. Request the written reasons immediately after the oral judgment is delivered. Courts have 14 days to produce reasons; if they miss that deadline, the clock for your appeal starts only when you actually receive the document.

A dispute lawyer should review the first-instance record within 48 hours of receiving the judgment. The review must identify: (1) grounds of appeal under substantive law, (2) procedural violations that were preserved at first instance, and (3) whether new evidence is admissible. Missing any of these three elements weakens the appeal structurally.

What to prepare before filing:

  • Certified copy of the first-instance judgment with reasons
  • Full record of procedural objections raised at first instance
  • Calculation of the value in dispute (determines court and fee)
  • Evidence of court fee payment (appeal is rejected without it)

Cross-border enforcement adds urgency. If you plan to enforce a future appellate judgment in another EU member state, or if you are dealing with a foreign judgment being enforced in Poland, the appellate stage shapes the recognition procedure. For context on how Polish courts handle foreign judgments, see our guides on enforcing a Lithuanian judgment in Poland and enforcing a UAE judgment in Poland. Data protection issues arising during litigation are addressed in our analysis of GDPR enforcement trends in Poland.

The bridge between a lost first-instance case and a successful appeal is narrow. Specific procedural choices made in the next 14 days determine whether that bridge remains open. Waiting for a clearer picture closes it permanently.

To receive an expert assessment of your appellate position and deadline exposure, contact info@kordeckipartners.com.

Frequently asked questions

Q: Can I submit new evidence on appeal in a Polish commercial case?

A: New evidence is generally inadmissible on appeal unless the party demonstrates it could not have submitted it at first instance. The appellate court has discretion to admit evidence if withholding it would cause a manifest injustice, but this is a narrow exception. Relying on new evidence as a primary appellate strategy is high-risk and rarely succeeds.

Q: How long does a commercial appeal typically take before a Polish court of appeal?

A: In Warsaw and Krakow, appellate proceedings in commercial matters currently run between 12 and 24 months from filing to judgment. The timeline depends on case complexity, the volume of evidence, and whether the court orders a supplementary hearing. Interim measures can be sought in parallel to protect assets during this period.

Q: Is it possible to appeal directly to the Supreme Court of Poland?

A: A cassation complaint to the Supreme Court of Poland is available only after the appellate court has ruled. It is not a third instance on the merits. The cassation complaint requires a value in dispute of at least PLN 50,000 in commercial matters and must raise a question of law of fundamental importance or a serious procedural violation. It is not available in every case.

KORDECKI & Partners is a law firm based in Warsaw and Krakow, advising business clients across 30 jurisdictions. Our team combines expertise in Polish and international law with a practical approach to commercial litigation and appellate procedure. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. To discuss your situation, contact info@kordeckipartners.com.

Disclaimer: This publication is provided for informational purposes only and does not constitute legal advice. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. KORDECKI & Partners assumes no liability for actions taken or not taken based on the contents of this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.