Finishing contractor in Poland – how to choose a firm and what to put in the contract
Author: Tacjana MasiukiewiczFinishing and fitting out~15 min read
How do you choose a renovation crew? Check the firm in the registers (CEIDG, or KRS and the VAT white list), look at its completed work, compare at least two quotes based on the same scope of work, and sign a written contract with a schedule, staged payments, contractual penalties and handover rules. Below: verifying the contractor, lump sum or cost estimate, what to put in a flat finishing contract, and warning signs.
Key points
- A flat finishing contract is usually a contract for a specific work (art. 627 of the Civil Code); statutory warranty (rękojmia) follows the rules on contracts for a specific work also in a construction works contract (art. 656).
- With a lump sum the contractor generally cannot demand an increase (art. 632); with a cost estimate they will not be paid for additional work without your consent (art. 630 § 2).
- Statutory warranty for defects: 2 years from handover, and for defects in real property 5 years (art. 568 § 1 in conjunction with art. 638); against a consumer it cannot be limited or excluded by contract (art. 558 § 1).
- A contract signed in your flat is an off-premises contract – you have 14 days to withdraw without giving a reason (art. 27 of the Consumer Rights Act).
- A firm may charge 8% VAT instead of 23% on renovation and finishing of a residential unit of up to 150 m² (art. 41 sec. 12–12c of the VAT Act).
How to choose a renovation crew – step-by-step verification of the firm
Before you pay any money, go through five steps:
- Register. You can check a sole proprietorship or a civil partnership in CEIDG (the business register search at biznes.gov.pl – by NIP tax number, REGON or surname), and commercial companies in KRS (the National Court Register). Check the status (active, suspended, struck off), the start date of the business and the PKD activity codes.
- VAT white list. In the Ministry of Finance list of VAT payers you enter the NIP and see whether the firm is an active VAT payer and which bank accounts it has declared. An account that is not on the list is a reason to ask questions. A firm with a subjective VAT exemption has the status "exempt" and does not add VAT.
- Live references. Photos in a portfolio are not enough. Ask for contact details of 2–3 clients from the last year and, if possible, visit a site where work is under way.
- Subcontractors. Ask which work the crew does itself and which it outsources (e.g. electrics, carpentry fittings). The firm you sign the contract with should be responsible for subcontractors.
- Liability insurance. Ask for the firm's third-party liability (OC) policy and check the sum insured and the validity period. Flooding a neighbour is a real risk.
If you are taking over a flat from a developer, the order matters: first the handover inspection and defect report, only then the crew. Document the condition of the unit with photos before work starts – later it is easier to establish whether a defect comes from the developer or the contractor. We describe how to carry out the handover in the article Handover of a flat from a developer, and the whole sequence of work in the guide Finishing a developer-standard flat step by step.
Quote: lump sum or cost estimate?
You will only get comparable quotes if all firms price the same scope – ideally based on a design or a list of work with quantities. We show how to prepare one in the article Flat finishing cost estimate. In the contract the remuneration can be set in two ways, and the Civil Code attaches different consequences to each.
| Feature | Lump-sum remuneration (art. 632 of the Civil Code) | Cost-estimate remuneration (art. 629–631 of the Civil Code) |
|---|---|---|
| How the price is set | One amount for the entire agreed scope | A list of planned work and expected costs, settled according to the quantities actually performed |
| Increase during the work | The contractor cannot demand one; exception – risk of a gross loss due to an unforeseeable change of circumstances (the court decides) | Possible for work not foreseen in the estimate; if the contractor prepared the estimate – only if, despite due care, they could not have foreseen it |
| Additional work without your consent | Does not change the lump sum | The contractor cannot demand payment for it (art. 630 § 2) |
| Significant price increase | – | You can withdraw from the contract without delay, paying an appropriate part of the remuneration (art. 631) |
Beware of a "lump sum" in name only. If the contract speaks of a lump-sum amount but at the same time lets the contractor add "work not included in the quote" without limit, in practice you have a cost estimate. Add that every change of scope and price requires an annex or your written acceptance before that work starts. We describe the alternative in the article Turnkey finishing – what it costs.
Contract with a renovation crew – what to include
The law does not require a special form for a contract for a specific work, while a construction works contract "should be evidenced in writing" (art. 648 § 1 of the Civil Code). With an oral contract you can prove neither the scope nor the deadline. The table below is a checklist, not a contract template.
| Clause | What to write | What to watch out for |
|---|---|---|
| Scope of work | Annex: list of work with quantities or a design, standard of execution, what the contract does not cover | Generalities such as "finishing the flat" without an annex |
| Materials | Who buys which materials, who is responsible for choosing and transporting them, settlement of leftovers | Contractor's materials "at a discount" without invoices; no clause on the duty to warn about defective material |
| Schedule | Start date, stages with dates, final deadline | "About 2 months" instead of specific dates |
| Remuneration | Lump sum or cost estimate, net and gross amount, VAT rate | A price "without an invoice"; no VAT rate |
| Payments | Instalments after partial handovers, a bank account number from the white list | Most of the remuneration payable up front |
| Advance | Amount, purpose (e.g. purchase of materials), settlement in the first instalment | Calling a payment a "deposit" (zadatek) without understanding the consequences (art. 394 of the Civil Code) |
| Contractual penalties | For delay in stages and in the final deadline and in remedying defects; an overall cap | Penalties only for you, or token ones for the contractor |
| Handovers | Partial handovers (e.g. installations before they are covered), final handover with a protocol and a deadline for remedying defects | "Tacit handover" after X days without your signature |
| Statutory warranty and guarantee | Term and conditions of the guarantee, address for reporting defects, response time | A clause limiting the statutory warranty – ineffective against a consumer, but a warning sign |
| Liability insurance | Policy number, sum insured, duty to keep the policy in force until the end of the work | A policy that expires during the work |
| Building rules | Working hours in line with the rules of the owners' association or manager, protection of the lift and staircase, rubble removal | No clause on who pays for damage to common areas |
Materials: who buys and who is responsible
If you supply the materials, the contractor must use them properly, account for them and return the unused part (art. 633 of the Civil Code), and if a material is unsuitable for doing the work properly – notify you without delay (art. 634). At the same time, the contractor's liability for defects is excluded if the defect arose from a cause lying in the material supplied by you (art. 638 § 1). When the firm buys them, one party is responsible for everything – ask for invoices and agree the mark-up.
Advance, staged payments and contractual penalties
Unless the contract provides otherwise, the contractor is entitled to remuneration when the work is delivered (art. 642 § 1 of the Civil Code). An advance and staged payments are a matter for the contract – the law does not set their amount. A sensible rule: do not pay up front more than the value of the materials bought for the first stage, and do not pay ahead of the progress of the work.
Distinguish an advance (zaliczka) from a deposit (zadatek). An advance counts towards the remuneration and, as a rule, is refundable if the contract is not performed. With a deposit (art. 394 of the Civil Code), the party that did not perform the contract loses it or must return it in double.
Example of a payment schedule and contractual penalty
Assumptions (illustrative amounts, not a market norm): a lump-sum contract for labour at PLN 40 000 net, 8% VAT, materials bought by the client, 8 weeks of work.
| Stage | When payable | Share | Net amount | Gross amount (8% VAT) |
|---|---|---|---|---|
| Advance | When work starts | 10% | PLN 4 000 | PLN 4 320 |
| I – installations, built-in fittings | After partial handover of the installations | 25% | PLN 10 000 | PLN 10 800 |
| II – bathroom, tiling | After handover of the bathroom | 30% | PLN 12 000 | PLN 12 960 |
| III – floors, painting, sanitary fittings | After final handover | 25% | PLN 10 000 | PLN 10 800 |
| Retention | After defects from the protocol are remedied | 10% | PLN 4 000 | PLN 4 320 |
| Total | 100% | PLN 40 000 | PLN 43 200 |
Contractual penalty. The Civil Code allows a penalty to be stipulated for non-performance or improper performance of a non-monetary obligation (art. 483 § 1) – that is, for the crew's delay or delay in remedying defects. For your delay in payment the contractor is entitled to interest, not a penalty. Example: a penalty of 0.1% of the net remuneration for each day of delay is PLN 40 per day; for 20 days of delay – PLN 800. Add an overall cap (e.g. 10%, i.e. PLN 4 000) and a clause on damages exceeding the penalty – without it, higher damages cannot be claimed (art. 484 § 1). A grossly excessive penalty can be reduced (art. 484 § 2).
8% VAT – how much it changes on the invoice
In the same example, at the 8% rate you will pay PLN 3 200 of VAT (PLN 43 200 gross), and at 23% – PLN 9 200 (PLN 49 200 gross). The difference is PLN 6 000. The lower rate applies, among other things, to renovation and modernisation of residential units of up to 150 m²; for a larger unit 8% covers only a proportionate part. That is why the VAT rate should be written into the contract explicitly. When a firm may apply 8% and what about materials, we explain in the article 8% VAT on flat finishing.
Do not want to look for a crew, supervise the schedule and settle the stages? We will help you choose a flat from a developer – including ones ready for handover or with a finishing package. In most cases no commission for the buyer; the developer usually pays our fee.
Handovers, statutory warranty and guarantee for renovation work
Partial handovers protect against the most expensive mistakes: you check the electrical and water installations before they disappear under boards and tiles. In a construction works contract, unless the contract provides otherwise, the investor, at the contractor's request, accepts the works in parts as they are completed, against payment of an appropriate part of the remuneration (art. 654 of the Civil Code). Draw up a protocol for each handover with a list of defects and a deadline for remedying them.
Statutory warranty for renovation work performed arises from the law – you do not need to "get" it in the contract. The rules on statutory warranty in a sale apply accordingly to defects in a work (art. 638 § 1), and in a construction works contract – the rules on a contract for a specific work (art. 656 § 1). The contractor is liable if the defect is found before two years have passed, and for defects in real property – five years from handover (art. 568 § 1). Whether the five-year period applies to work inside a flat may be disputed – it is sensible to write a longer guarantee into the contract explicitly.
A guarantee is an additional, voluntary commitment of the contractor. If they give one, the rules on a guarantee in a sale apply accordingly (art. 638 § 2). A shorter guarantee does not shorten the statutory warranty.
Contract signed in your flat – 14 days to withdraw
A contract signed by a consumer in their own flat, rather than in the firm's office, is a contract concluded off the business premises. You can withdraw from it within 14 days without giving a reason (art. 27 sec. 1 of the Consumer Rights Act), and the firm must give you the contract document or its confirmation on paper or – with your consent – on another durable medium (art. 15 sec. 1).
Want the crew to start straight away? The firm should ask you for an express request to begin work before the 14 days expire, made on a durable medium, together with an acknowledgement that once the service is fully performed you lose the right of withdrawal (art. 15 sec. 3). If you withdraw midway, you pay proportionately for the part performed (art. 35).
Red flags – when not to sign the contract
- The contractor does not want to give a NIP or sign a contract ("on my word, as always").
- The firm is not in CEIDG/KRS or has the status of a suspended or struck-off business.
- A request for a transfer to a private account or an account not on the white list, with a VAT invoice.
- A high advance "to reserve a date", unrelated to buying materials.
- A price clearly lower than the other offers for the same scope – usually something has been left out.
- Pressure to sign "today, because tomorrow someone else will take the slot".
Finishing and choosing a flat – data from our offer
The start date of the work depends on when you get the keys. According to data from the TM Invest offer, as at 27.09.2026, in investments already completed there are 673 flats available in Warsaw and 428 in Wroclaw. With such a flat you can book a crew for a specific date a few weeks after the notarial deed, instead of planning the renovation around the building's completion date. The median area of available 2-room flats is 39.4 m² in Warsaw and 40.8 m² in Wroclaw. Browse all investments or offers in the cities: Warsaw and Wroclaw. We describe the first steps after collecting the keys in the article Developer standard – what next?
Frequently asked questions
Does a contract with a renovation crew have to be in writing?
A contract for a specific work does not require a special form, while a construction works contract should be evidenced in writing. In practice, a written contract with an annex describing the scope of work is the only way to prove what was to be done and for how much.
How much advance should I pay a renovation crew?
The law does not set the amount of an advance. It is safer when the advance matches the value of materials for the first stage and later payments follow partial handovers. State in the contract that the payment is an advance, not a deposit.
How long is the crew liable for defects in the work performed?
Under statutory warranty the contractor is liable for defects found before two years have passed from handover, and for defects in real property – five years. Against a consumer the statutory warranty cannot be limited or excluded by contract. Independently of that, the firm may give a guarantee for any period.
What contractual penalties should I put in a flat finishing contract?
Most often a penalty for each day of delay in the final deadline, in key stages and in remedying defects, calculated as a percentage of the remuneration, with an overall cap. Add the possibility of claiming damages exceeding the penalty. Remember that the court may reduce a grossly excessive penalty.
Can I drop the crew in the middle of the renovation?
Yes, until the work is completed you can withdraw at any time, paying the remuneration reduced by the contractor's savings (art. 644 of the Civil Code). You can withdraw without that cost if the crew is grossly late (art. 635) or works defectively despite a warning (art. 636), and, for a contract signed in your flat, within 14 days.
Summary
A good finishing crew is a firm checked in CEIDG or KRS and on the VAT white list, with completed work you can see and a quote for a clearly described scope. The contract should settle the scope, materials, schedule, payments after handovers, penalties for delay, statutory warranty and guarantee, and the VAT rate. In our example the VAT rate alone makes a PLN 6 000 difference on a PLN 40 000 net contract. You can estimate the budget for the whole finishing in the article How much does flat finishing cost.
Looking for a flat that is easy to finish – or one you do not have to finish yourself? We will find you a flat from a developer within your budget, including ready flats or ones with a finishing package. On the market since 2016; in most cases no commission for the buyer – the developer usually pays our fee.
Legal position as at September 2026. The article is for information only, the calculations are indicative, and the list of clauses is not a contract template and does not constitute legal or tax advice. For a large scope of work it is worth having the contract reviewed by a lawyer.
Sources
- Act – Civil Code – consolidated text Dz.U. 2026 item 795 (art. 394, 483–484, 558, 568, 627–646, 647–656).
- Consumer Rights Act – consolidated text Dz.U. 2026 item 1244 (art. 2 pt 2, art. 15, 27, 35).
- Act on Goods and Services Tax (VAT Act) – consolidated text Dz.U. 2025 item 775 (art. 41 sec. 12–12c).
- CEIDG business search – biznes.gov.pl
- VAT payers white list – biznes.gov.pl
- National Court Register – entity search
- Flat data: TM Invest investment catalogue, as at 27.09.2026.
