B2B payment practices trends in Poland 2025

Ongoing cash flow pressures prompt cautious trade credit approach 

Although 55% of companies in Poland report that there has been no real change in the payment behaviour of their B2B customers in recent months, our survey finds that many businesses are still dealing with ongoing cash flow pressures. Overdue invoices currently make up 38% of all B2B credit sales, with delays often tied to liquidity issues or internal inefficiencies in the payment process. Bad debts affect an average of 2% of B2B invoices. 

A combination of steady Days Sales Outstanding (DSO), sluggish inventory movement, and consistent supplier payment schedules suggests that many Polish companies are operating within tight liquidity constraints. As a result, companies appear to be prioritising stability in their financial obligations, keeping receivables, payables, and inventory flows steady, even if this means enduring prolonged pressure on cash flow. This cautious approach likely reflects an effort to maintain trust with key stakeholders, particularly suppliers, while navigating a challenging economic environment.  

Looking ahead

Companies plan defensive liquidity strategies amid uncertain mood 

B2B customer insolvency levels are expected to remain unchanged in the coming months by just over half of companies surveyed in Poland. However, there is a growing sense of uncertainty among the remainder of businesses, split between a majority anticipating an increase in insolvencies and a minority without a clear opinion. This mood of caution underscores the unpredictable nature of the current economic environment, where external pressures and customer liquidity challenges continue to affect business confidence.  

Looking ahead, companies express concern about several structural hurdles, including volatile input costs that raise operational expenses. They also worry about tightening regulatory demands and compliance requirements which add complexity to daily operations, as well as increasing environmental expectations which demand costly sustainable practices. These converging pressures suggest that responsiveness and adaptability will be essential traits for maintaining financial health and sustaining resilience in the face of market volatility and shifting B2B customer payment behaviour. 

Industry insights  

Construction

The construction sector shows signs of cautious financial management amid an unpredictable economic environment. Nearly half of the industry's B2B sales are conducted on credit, with companies evenly divided between those who have recently expanded trade credit and those who have either maintained or restricted credit terms. 63% of businesses report stable payment terms, generally ranging between 30 and 60 days from invoicing. 

B2B customer payment behaviour is largely unchanged, although some firms report a deterioration. Overdue invoices now account for almost 40% of B2B transactions, while bad debts impact 3% of invoices, reflecting manageable but persistent payment risks.  

Consumer durables

 Nearly half of all B2B trade in the consumer durables sector is conducted on credit. Most companies increased credit offerings to B2B customers in recent months, while the remainder either maintained their practices or scaled back. Payment terms remain largely unchanged for 67% of companies, typically ranging between 30 to 60 days from invoicing. Almost 50% of businesses report no change in B2B customer payment behaviour, while others are split between slower and faster settlements. Overdue invoices affect 36% of transactions, largely due to liquidity challenges, extended approval chains, or unpredictable demand. Bad debts remain low at 2%.  

Steel and metals

Almost 50% of B2B sales are transacted on credit, and most companies in the sector have settled trade credit policies. Payment terms are largely steady, typically within a 30 to 60-day range from invoicing. When firms did change their approach, shorter repayment windows were favoured over longer ones, highlighting a cautious shift toward tightening credit risk exposure. B2B customer payment behaviour is largely unchanged for three in five companies. The remainder are split between those seeing quicker and slower settlements. Overdue invoices affect 42% of transactions, often driven by customer liquidity issues and cash flow constraints, while bad debts average 2%.  

Interested in finding out more?

For a complete overview of the 2025 survey results for Poland, download the full report available in the related documents section below.

To explore more on how these insights can strengthen your own credit risk strategy, speak with us at Atradius to see how we can help you stay ahead.