For many companies, the end of April signifies a period of intense review of payment practices, culminating in the April 30 deadline for submitting the annual report on payment terms. However, this obligation should not be viewed merely as another reporting duty. Instead, it presents a valuable opportunity to reflect on your company’s payment discipline.

Analysing the data collected for the report can help identify potential issues with payment timeliness and implement corrective actions before legal consequences arise. This proactive approach can safeguard your company from potential risks and ensure smoother financial operations.

These risks were underscored in the recent announcement by UOKiK (May 12, 2025). The President of the Office issued two decisions against companies that failed to pay on time and launched proceedings against a company that did not provide the required information.

What do you need to know following the announcement?

• Increased activity by UOKiK: Since the beginning of the year, as many as 81 companies have received so-called “soft notices” from UOKiK. This number surpasses the total for the entire year of 2024, indicating a significant uptick in the authority's vigilance.
• Preference for soft actions: UOKiK favours soft actions, giving companies a chance to improve payment discipline without the need for formal proceedings. This approach allows businesses to rectify issues in a less adversarial manner.
• Ongoing investigations: Dozens of investigations are currently underway regarding payment delays. These investigations may result in financial penalties for the companies involved.
• Severe penalties for non-compliance: Failure to respond to a UOKiK request or responding late can result in a fine of up to 5% of annual turnover, with a maximum of EUR 50 million. Penalties also apply for providing misleading information. 
• Foreign entities are also subject to cooperation: As part of so-called cross-check procedures, the authorities may send information requests to foreign contractors. Failure to respond can lead to significant financial penalties.

What should you do if you receive a notice from UOKiK? 

If your company receives a notice from UOKiK, it is crucial not to ignore it. Such a notice serves as a warning signal. Failure to respond may lead to formal proceedings, which are time-consuming, costly, and may result in severe penalties. Prompt and appropriate action can help mitigate these risks and demonstrate your company’s commitment to compliance and financial responsibility.

By taking these insights and recommendations into account, companies can better navigate the complexities of payment practices and maintain a strong, compliant financial standing.