{"id":2726,"date":"2026-04-08T22:07:45","date_gmt":"2026-04-08T20:07:45","guid":{"rendered":"https:\/\/mctgroup.eu\/blog\/?p=2726"},"modified":"2026-04-09T00:43:32","modified_gmt":"2026-04-08T22:43:32","slug":"2726-2","status":"publish","type":"post","link":"https:\/\/mctgroup.eu\/blog\/2726-2\/","title":{"rendered":"Czym jest potr\u0105cenie wierzytelno\u015bci?"},"content":{"rendered":"<div style='float:left;margin-right:7px;' class='like-fb'><\/div><p class=\"p1\"><strong><span class=\"s1\">Potr\u0105cenie wierzytelno\u015bci to cz\u0119sto wykorzystywana w obrocie gospodarczym instytucja prawa cywilnego. Poni\u017cej przedstawiamy, na czym polega i jakie s\u0105 skutki zastosowania tego mechanizmu.<\/span><\/strong><\/p>\n<h3 class=\"p3\"><span class=\"s2\">Czym jest potr\u0105cenie wierzytelno\u015bci?<\/span><\/h3>\n<p class=\"p1\"><span class=\"s1\">Potr\u0105cenie ustawowe (kompensata) polega na tym, \u017ce dwie osoby, kt\u00f3re s\u0105 jednocze\u015bnie wzgl\u0119dem siebie d\u0142u\u017cnikami i wierzycielami, mog\u0105 potr\u0105ci\u0107 swoje zobowi\u0105zania do wysoko\u015bci wierzytelno\u015bci ni\u017cszej.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">W konsekwencji:<\/span><\/p>\n<p><span class=\"s1\">&#8211; zamiast dw\u00f3ch przelew\u00f3w (A p\u0142aci B i B p\u0142aci A),<\/span><\/p>\n<p><span class=\"s1\">&#8211; dochodzi do rozliczenia tych zobowi\u0105za\u0144 do wysoko\u015bci wierzytelno\u015bci ni\u017cszej. <\/span><\/p>\n<p class=\"p1\"><em><span class=\"s4\">Przyk\u0142ad<\/span><\/em><\/p>\n<p class=\"p1\"><em><span class=\"s1\">Sp\u00f3\u0142ka A (d\u0142u\u017cnik) jest winna sp\u00f3\u0142ce B (wierzyciel): 10 000 z\u0142. <\/span><span class=\"s1\">Sp\u00f3\u0142ka B (d\u0142u\u017cnik) jest winna sp\u00f3\u0142ce A (wierzyciel): 6 000 z\u0142. <\/span><span class=\"s1\">Po potr\u0105ceniu <\/span><span class=\"s1\">pozostaje 4 000 z\u0142 do zap\u0142aty przez sp\u00f3\u0142k\u0119 A.<\/span><\/em><\/p>\n<h3 class=\"p3\"><span class=\"s2\">Warunki potr\u0105cenia<\/span><\/h3>\n<p class=\"p1\"><span class=\"s1\">Aby potr\u0105cenie by\u0142o skuteczne, musz\u0105 by\u0107 spe\u0142nione okre\u015blone przes\u0142anki:<\/span><\/p>\n<h4 class=\"p3\"><span class=\"s2\">Wzajemno\u015b\u0107 wierzytelno\u015bci<\/span><\/h4>\n<p class=\"p1\"><span class=\"s1\">Obie strony musz\u0105 by\u0107 jednocze\u015bnie <\/span><span class=\"s1\">wierzycielami i d\u0142u\u017cnikami wzgl\u0119dem siebie &#8211; jak w przyk\u0142adzie powy\u017cej. <\/span><\/p>\n<h4 class=\"p3\"><span class=\"s2\">Jednorodzajowo\u015b\u0107 \u015bwiadcze\u0144<\/span><\/h4>\n<p class=\"p1\"><span class=\"s1\">Przedmiotem obu wierzytelno\u015bci musz\u0105 by\u0107 pieni\u0105dze lub rzeczy tej samej jako\u015bci oznaczone tylko co do gatunku.<\/span><\/p>\n<h4 class=\"p3\"><span class=\"s2\">Wymagalno\u015b\u0107 wierzytelno\u015bci<\/span><\/h4>\n<p class=\"p1\"><span class=\"s1\">Obie wierzytelno\u015bci powinny by\u0107 wymagalne.<\/span><\/p>\n<h4 class=\"p3\"><span class=\"s2\">Zaskar\u017calno\u015b\u0107<\/span><\/h4>\n<p class=\"p1\"><span class=\"s1\">Wierzytelno\u015bci musz\u0105 nadawa\u0107 si\u0119 do dochodzenia przed s\u0105dem (nie mog\u0105 by\u0107 np. przedawnione).<\/span><\/p>\n<h3 class=\"p3\"><span class=\"s2\">Jak dokona\u0107 potr\u0105cenia?<\/span><\/h3>\n<p class=\"p1\"><span class=\"s1\">Potr\u0105cenie nast\u0119puje poprzez <\/span><span class=\"s4\">o\u015bwiadczenie woli<\/span><span class=\"s1\"> jednej ze stron.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Nie jest potrzebna:<\/span><\/p>\n<p><span class=\"s1\">&#8211; zgoda drugiej strony,<\/span><\/p>\n<p><span class=\"s1\">&#8211; szczeg\u00f3lna forma (cho\u0107 dla cel\u00f3w dowodowych stosuje si\u0119 form\u0119 pisemn\u0105).<\/span><\/p>\n<h3 class=\"p3\"><span class=\"s2\">Skutki potr\u0105cenia<\/span><\/h3>\n<p class=\"p1\"><span class=\"s1\">Po skutecznym potr\u0105ceniu <\/span><span class=\"s1\">obie wierzytelno\u015bci <\/span><span class=\"s4\">umarzaj\u0105 si\u0119 nawzajem<\/span><span class=\"s1\"> do wysoko\u015bci ni\u017cszej z nich. P<\/span><span class=\"s1\">ozosta\u0142a cz\u0119\u015b\u0107 wy\u017cszej wierzytelno\u015bci (je\u015bli pozostaje) nadal podlega zap\u0142acie.<\/span><\/p>\n<p><strong>Uwaga!<\/strong><\/p>\n<p class=\"p1\"><strong><span class=\"s1\">Cz\u0119sto stosuje si\u0119 tak\u017ce <\/span><span class=\"s4\">umowne potr\u0105cenie <\/span><span class=\"s1\">\u2013 strony mog\u0105 rozszerzy\u0107 zasady potr\u0105cenia w umowie. Wymagana zgoda obu stron.<\/span><\/strong><\/p>\n<h3 class=\"p3\"><span class=\"s2\">Podsumowanie<\/span><\/h3>\n<p class=\"p1\"><span class=\"s1\">Potr\u0105cenie wierzytelno\u015bci to skuteczne i wygodne narz\u0119dzie rozlicze\u0144, ale wymaga spe\u0142nienia konkretnych warunk\u00f3w. Dobrze zastosowane <\/span><span class=\"s1\">upraszcza rozrachunki, <\/span><span class=\"s1\">ogranicza przep\u0142ywy pieni\u0119\u017cne, <\/span><span class=\"s1\">zwi\u0119ksza efektywno\u015b\u0107 zarz\u0105dzania finansami.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Potr\u0105cenie wierzytelno\u015bci to cz\u0119sto wykorzystywana w obrocie gospodarczym instytucja prawa cywilnego. Poni\u017cej przedstawiamy, na czym polega i jakie s\u0105 skutki zastosowania tego mechanizmu. Czym jest potr\u0105cenie wierzytelno\u015bci? Potr\u0105cenie ustawowe (kompensata) polega na tym, \u017ce dwie osoby, kt\u00f3re s\u0105 jednocze\u015bnie wzgl\u0119dem siebie d\u0142u\u017cnikami i wierzycielami, mog\u0105 potr\u0105ci\u0107 swoje zobowi\u0105zania do wysoko\u015bci wierzytelno\u015bci ni\u017cszej. W konsekwencji: &#8211; [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[278],"tags":[],"class_list":["post-2726","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Czym jest potr\u0105cenie wierzytelno\u015bci? - mctgroup.eu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mctgroup.eu\/blog\/2726-2\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Czym jest potr\u0105cenie wierzytelno\u015bci? - mctgroup.eu\" \/>\n<meta property=\"og:description\" content=\"Potr\u0105cenie wierzytelno\u015bci to cz\u0119sto wykorzystywana w obrocie gospodarczym instytucja prawa cywilnego. Poni\u017cej przedstawiamy, na czym polega i jakie s\u0105 skutki zastosowania tego mechanizmu. Czym jest potr\u0105cenie wierzytelno\u015bci? Potr\u0105cenie ustawowe (kompensata) polega na tym, \u017ce dwie osoby, kt\u00f3re s\u0105 jednocze\u015bnie wzgl\u0119dem siebie d\u0142u\u017cnikami i wierzycielami, mog\u0105 potr\u0105ci\u0107 swoje zobowi\u0105zania do wysoko\u015bci wierzytelno\u015bci ni\u017cszej. 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