Updates · 8 October 2026
Accounting for Common Property Management Costs: The Supreme Court’s Latest Position
On 20 August 2026, the Supreme Court issued an order in case I CSK 3817/25 concerning a housing community’s claim against a unit owner for common property management costs.
The case concerned, in particular, the relationship between advance payments set by the community and actual management costs, and the basis for claiming amounts from a unit owner for individual payment periods. We outline the key aspects of the ruling below.
01
The Basis for Charging Costs to a Unit Owner
The Supreme Court stated that, when claiming common property management costs from a unit owner, a housing community must establish the basis of the obligation to pay and how the amount due was determined.
Merely stating the amount claimed is insufficient: the basis of the obligation to pay must be demonstrated.
02
Advance Payments and Actual Management Costs
The Supreme Court distinguished between advance payments set by a community resolution to cover forecast management costs and the costs actually incurred, as shown in the community’s financial statement.
These are two separate categories: forecast costs derive from the community’s resolution, while actual costs emerge from the subsequent accounts. Establishing the actual management costs does not itself entitle the community to recover the difference between those costs and advance payments already made by a unit owner.
03
Proper Settlement of an Underpayment or Overpayment
If comparing the advance payments set by resolution with actual management costs reveals an underpayment or overpayment, the resulting difference must be properly addressed.
- Underpayment — a resolution is required establishing an obligation to make an additional payment, either as a lump sum or periodically.
- Overpayment — a resolution is required allocating the surplus to another purpose, such as the repair fund.
04
The Role of Resolutions in Establishing the Amount Due
The Supreme Court also addressed proof of the amount of advance payments claimed from a unit owner.
Where a housing community claims outstanding advance payments of a specified amount, it must produce the unit owners’ resolutionestablishing the level of advance payments applicable in the relevant period.
05
The Ruling’s Practical Significance
The ruling is important for housing communities pursuing payment claims. From a procedural perspective, the key remains to establish the basis and enforceability of the claim, including its foundation in appropriate unit owners’ resolutions.
When reconciling advance payments with actual management costs, the resulting difference must be addressed in a formally valid manner so that it can form the basis of a claim against a unit owner.
This information does not constitute a legal opinion. For further information or legal assistance, please contact our firm: 42 207 66 66, kancelaria@krs-adwokaci.pl.
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