A Warsaw-based technology company receives a first-instance judgment ordering it to pay PLN 4.8 million to a former distribution partner. The managing director asks a simple question: how long do we have, and what does an appeal actually cost? The answers are less obvious than they appear.

Polish appellate procedure in commercial cases follows a two-stage structure: an appeal (apelacja) to the regional appellate court (sąd apelacyjny), followed – in limited circumstances – by a cassation complaint (skarga kasacyjna) to the Supreme Court of Poland (Sąd Najwyższy). The filing deadline for an appeal is 14 days from receipt of the written judgment with reasons. The court fee is 5% of the disputed amount, capped at PLN 200,000. Missing the deadline forfeits the right to appeal entirely, with no discretionary extension available as a rule.

This guide walks through the appellate process step by step: from the moment a first-instance judgment lands on your desk, through drafting grounds, calculating fees, and preparing for the hearing, to the cassation stage and enforcement. Three business scenarios illustrate how the procedure plays out differently for a domestic manufacturer, a foreign investor, and a public procurement participant. Common procedural mistakes – and how to avoid them – run throughout.

How does the Polish commercial appellate system work?

Polish commercial litigation operates within a court hierarchy administered by the National Court Register (KRS) system and overseen at the apex by the Supreme Court of Poland. First-instance commercial disputes are heard by district courts (sądy okręgowe) when the claim exceeds PLN 75,000, and by regional courts (sądy rejonowe) for smaller claims. Appeals from district court judgments go to one of eleven appellate courts (sądy apelacyjne) covering regional circuits. The Court of Appeal in Warsaw handles the highest volume of commercial appeals in Poland.

The appellate court conducts a full merits review. It is not limited to questions of law. It may reassess factual findings, admit new evidence in defined circumstances, and substitute its own judgment for that of the lower court. This distinguishes the Polish model from purely law-based appellate systems in other jurisdictions. Foreign investors accustomed to English or German appellate practice often find the scope of review broader than expected.

The Polish Financial Supervision Authority (KNF) and other regulatory bodies may also appear as parties or interveners in commercial disputes with regulatory dimensions – a point relevant for banking, insurance, and capital markets litigation. Understanding which court tier applies to your dispute, and which appellate circuit covers it, is the first practical step. Misidentifying the correct court costs both time and the filing fee.

What are the deadlines and costs of a Polish commercial appeal?

The deadline structure is strict. Once a judgment is issued, a party has 7 days to request written reasons (uzasadnienie). The 14-day appeal period runs from the date the reasoned judgment is actually served – not from the hearing date. Parties who skip the request for written reasons lose the ability to appeal, because the appeal must specifically address the reasoning. That 7-day window is therefore non-negotiable.

Court fees follow a proportional scale. For commercial appeals, the fee is 5% of the value of the subject matter of the appeal, with a minimum of PLN 30 and a statutory cap of PLN 200,000. A dispute over PLN 5 million therefore carries a fee of PLN 200,000 – the same as a PLN 50 million dispute. Parties with insufficient funds may apply to the court for fee exemption, though commercial entities face a higher threshold than individuals. Legal representation costs are recoverable from the losing party up to the tariff rates set by the Minister of Justice.

We secured a reversal of a first-instance judgment exposing a client to a contractual penalty exceeding PLN 3.2 million for a manufacturing client in the Mazowieckie region (autumn 2025). The appeal was filed within 11 days of receiving the reasoned judgment, with grounds structured around both factual reassessment and a legal error in the interpretation of the limitation clause. Timing and precision of the grounds were the decisive factors.

  • Request written reasons within 7 days of the judgment
  • File the appeal within 14 days of receiving the reasoned judgment
  • Pay 5% of the appeal value (cap: PLN 200,000) at filing
  • Confirm the correct appellate circuit and court division
  • Serve the appeal brief on the opposing party simultaneously

Missing any of these steps does not merely slow the process. It precludes appellate review entirely. There is no general discretion to reinstate a missed appeal deadline unless the party can demonstrate it was prevented from acting through no fault of its own – a demanding standard in commercial cases.

How should you structure appellate grounds in commercial disputes?

Polish procedural law divides appellate grounds into two categories: procedural errors (naruszenie przepisów postępowania) and substantive legal errors (naruszenie prawa materialnego). A well-structured appeal brief addresses both. Procedural grounds challenge how the lower court conducted the proceedings – for example, wrongful exclusion of evidence or failure to hear a witness. Substantive grounds challenge how the court applied the law to the established facts.

The distinction matters practically. A successful procedural ground typically results in the case being remitted for re-hearing. A successful substantive ground allows the appellate court to substitute its own judgment immediately. Where speed matters – as it often does in commercial disputes – substantive grounds offer the faster path to resolution. Drafting both, in the alternative, is standard practice for experienced commercial litigators.

For a foreign investor entering Polish litigation, the requirement to specify grounds with precision is a significant departure from some common law traditions. Polish courts do not reformulate or supplement the grounds on behalf of the appellant. If a ground is not raised, it is waived. (This is one reason why switching counsel between first instance and appeal – while sometimes tactically desirable – carries real procedural risk.) The appeal brief is also the last opportunity to introduce new evidence that was not available at first instance, subject to strict conditions.

A cross-border scenario illustrates the point. For a German investor whose Polish subsidiary faced a PLN 8 million supply chain claim, we structured the appeal grounds in two tiers: primary grounds challenging the factual assessment of the delivery records, and secondary grounds on the legal standard for force majeure under the Kodeks cywilny (Civil Code). The appellate court in Wrocław ruled in full on the secondary grounds, reversing the judgment without remittal. Total appellate duration: nine months.

What happens at the cassation stage before the Supreme Court?

The cassation complaint (skarga kasacyjna) to the Supreme Court of Poland is not a third-instance appeal. It is available only where the dispute involves a value exceeding PLN 50,000 and the complaint raises a significant legal question, a departure from Supreme Court precedent, or an invalid court composition at the appellate level. The Supreme Court does not re-examine facts. It rules on questions of law only.

The cassation filing deadline is 2 months from receipt of the appellate judgment with reasons. The court fee is 5% of the cassation value, again capped at PLN 200,000. Critically, cassation complaints must be drafted by a qualified advocate (adwokat) or legal counsel (radca prawny). Self-representation is not permitted at this stage – a rule that sometimes surprises foreign parties accustomed to more flexible systems.

The Supreme Court first screens the complaint in a preliminary admissibility procedure (przedsąd). Fewer than 30% of cassation complaints pass this filter in commercial matters. Grounds that merely challenge factual findings – dressed up as legal questions – are routinely rejected. Building a cassation complaint around a genuine legal issue, ideally one on which appellate courts have issued conflicting rulings, significantly improves the acceptance rate.

We obtained a favourable cassation ruling for a logistics operator in the Silesia region (spring 2026), where the appellate courts in two circuits had issued contradictory interpretations of the same contractual notice provision. The Supreme Court's clarification resolved the underlying dispute and provided precedential value for the client's broader contract portfolio. Cassation proceedings at the Supreme Court typically take 18 to 30 months from filing to judgment.

What are the most common mistakes in Polish commercial appeals?

Three errors account for the majority of failed commercial appeals in Poland. First, missing the 7-day window to request written reasons. Parties occasionally assume the appeal clock starts from the hearing. It does not. The 14-day period begins only after the reasoned judgment is served, but that service cannot happen unless reasons were requested in time. The procedural chain breaks at the first link.

Second, filing an appeal that challenges only factual findings without identifying a specific procedural error. Polish appellate courts are entitled to defer to the lower court's factual assessment unless a concrete procedural breach is identified. Vague assertions that the judge "assessed the evidence incorrectly" are insufficient. The brief must identify which evidence was misassessed, how, and what the correct assessment should have been.

Third, underestimating the cost of the appellate stage when considering whether to appeal at all. The court fee, counsel fees, and the risk of an adverse costs order on appeal together form a decision matrix that should be calculated before filing. For a PLN 1 million dispute, the court fee alone is PLN 50,000. Add counsel costs and the potential exposure if the appeal fails, and the economics of appealing may point toward settlement – particularly if the first-instance reasoning was thorough.

The KIO appeal (odwołanie do KIO) – the appeal mechanism before the National Appeals Chamber (Krajowa Izba Odwoławcza, KIO) in public procurement disputes – operates under entirely different rules and timelines. KIO appeals must be filed within 10 days of the contracting authority's decision. Commercial court appellate procedure does not apply to KIO proceedings. Conflating the two is a recurring mistake among companies that participate in both private litigation and public procurement.

Frequently asked questions

Q: Can a foreign company appeal a Polish commercial court judgment without a local advocate?

A: At the appellate court stage, foreign companies may in principle be represented by foreign lawyers with appropriate authorisation, but in practice Polish-qualified counsel is required for procedural filings. At the cassation stage before the Supreme Court, representation by a Polish advocate or legal counsel is mandatory by statute – no exceptions apply. Foreign investors should engage Polish counsel before the first-instance judgment is issued, not after, to ensure continuity of representation and avoid gaps in procedural knowledge.

Q: How long does a commercial appeal in Poland typically take, and what does it cost in total?

A: Appellate proceedings before a regional appellate court typically take between 12 and 24 months from filing to judgment, depending on the circuit and complexity. The Warsaw appellate circuit tends to be slower due to case volume. Total costs for a mid-size commercial appeal – court fee, counsel, and expert witnesses if required – commonly range from PLN 80,000 to PLN 250,000 for disputes in the PLN 1–10 million range. These figures are indicative; every case differs. Fee recovery from the losing party follows the tariff scale, which often falls short of actual counsel costs.

Q: Is it possible to enforce a first-instance judgment while the appeal is pending?

A: Yes. Polish procedural law allows enforcement of a first-instance judgment even before it becomes final (prawomocny), provided the court grants a clause of immediate enforceability (rygor natychmiastowej wykonalności). This is routinely granted for money judgments. The defendant may apply to the appellate court for a stay of enforcement pending appeal, but must typically provide security – a bank guarantee or cash deposit. Failing to apply for a stay is a common and costly oversight: assets may be seized before the appeal is determined, creating an irreversible financial position even if the appeal ultimately succeeds.

Three business scenarios: what to expect in practice

A domestic manufacturer in Małopolska disputes a PLN 2.3 million claim by a raw materials supplier. The first-instance court finds for the supplier. The manufacturer has 7 days to request written reasons. The appeal grounds centre on a procedural error – the court admitted an expert report without allowing cross-examination – and a substantive error in the calculation of damages. The appellate court in Kraków remits for re-hearing on the procedural ground. Total appellate duration: 14 months. The manufacturer ultimately settles for PLN 900,000 during the re-hearing, having preserved its negotiating position through the appeal.

A Warsaw-based IT company faces a PLN 6.5 million damages claim from a client alleging software delivery failure. The first-instance court awards PLN 4.1 million. The IT company appeals on substantive grounds, arguing the lower court misapplied the contractual liability cap. The appellate court in Warsaw reduces the award to PLN 1.8 million, accepting the contractual cap argument. Appellate duration: 19 months. Court fee on appeal: PLN 200,000 (capped). Costs recovered from the opposing party: PLN 75,000 (tariff rate). The client's net saving after appellate costs: approximately PLN 2.0 million.

A German investor's Polish subsidiary in Lower Silesia is ordered to pay PLN 12 million following a commercial lease dispute. (For context on commercial lease terms under Polish law, see our guide to commercial lease key terms.) The investor files a cassation complaint after the appellate court upholds the first-instance judgment. The Supreme Court accepts the complaint, identifying a genuine conflict in appellate court rulings on the interpretation of force majeure clauses in long-term lease agreements. Cassation proceedings run for 22 months. The Supreme Court reduces the award to PLN 5.4 million. The investor's total appellate and cassation costs: PLN 680,000 – against a saving of PLN 6.6 million. The economics were clear from the outset.

Disputes involving US companies operating in Poland carry additional procedural complexity around service of process and enforcement of foreign judgments. Our detailed analysis of dispute resolution for US companies doing business in Poland addresses these issues directly. For arbitration Poland proceedings, the procedural framework differs entirely: appeals from arbitral awards go to the appellate court on limited grounds, and the timeline is compressed. Parties choosing between court litigation and arbitration in Warsaw should factor appellate exposure into that initial decision.

Sanctions compliance issues sometimes surface during commercial litigation – particularly in disputes involving parties from sanctioned jurisdictions. Where a counterparty is subject to EU or US sanctions, enforcement of a judgment may be restricted even after a successful appeal. Our disputes practice page sets out how we handle the intersection of commercial litigation and sanctions in the Polish context.

The dispute lawyer's role in appellate proceedings is not merely to draft the brief. It includes advising on whether to appeal at all, structuring the grounds for maximum impact, managing the enforcement risk during the appellate period, and – where relevant – coordinating the cassation strategy in parallel. Getting that advice early, before the 7-day window for requesting written reasons closes, is the single most important step a losing party can take.

Your company's specific situation requires early assessment. Waiting until after the 7-day window closes forfeits the right to appeal and creates an irreversible enforcement position. To receive an expert assessment of your appellate options in Polish commercial courts, contact info@kordeckipartners.com.

If your business faces a first-instance commercial judgment in Poland – whether involving a claim above PLN 75,000, a public procurement KIO appeal, or a cross-border enforcement question – our disputes team will assess the appellate grounds, calculate the cost-benefit position, and file within the statutory deadline: info@kordeckipartners.com.

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.

Author: Weronika Kasprzak
Weronika specialises in commercial litigation, arbitration, and sanctions.

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.