Terminowość płatności w transakcjach między przedsiębiorstwami w Polsce
Punctuality of payments in transactions between businesses in Poland

Summary/Abstract: The use of trade credit is a common practice in B2B transactions, connected with a risk of late or non-payment from a client. The aim of the article is to analyse the current situation regarding the punctuality of payments in B2B transactions in Poland. The research was done using data provided by, for example, Bisnode D&B Polska and BIG InfoMonitor S.A. The results of the analysis show that the late payment phenomenon is not homogenous. The payment behaviour of businesses varies by size and section. The problem of payment gridlocks affects businesses differently depending on their size, section and location.

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