{"id":101290,"date":"2026-10-08T09:00:00","date_gmt":"2026-10-08T07:00:00","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/rozliczanie-kosztow-zarzadu-wspolnota-mieszkaniowa-sn\/"},"modified":"2026-10-08T09:00:00","modified_gmt":"2026-10-08T07:00:00","slug":"rozliczanie-kosztow-zarzadu-wspolnota-mieszkaniowa-sn","status":"publish","type":"post","link":"https:\/\/krs-adwokaci.pl\/en\/rozliczanie-kosztow-zarzadu-wspolnota-mieszkaniowa-sn\/","title":{"rendered":"Accounting for Common Property Management Costs: The Supreme Court\u2019s Latest Position"},"content":{"rendered":"

Updates \u00b7 8 October 2026<\/p>\n<\/div><\/div>

Accounting for Common Property Management Costs: The Supreme Court\u2019s Latest Position<\/h1><\/div><\/div>

On 20 August 2026, the Supreme Court issued an order in case I CSK 3817\/25 concerning a housing community\u2019s claim against a unit owner for common property management costs.<\/p>\n

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.<\/p>\n<\/div><\/div><\/div>

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01<\/p>\n<\/div><\/div>

The Basis for Charging Costs to a Unit Owner<\/h2><\/div><\/div><\/div>

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<\/strong>.<\/p>\n

Merely stating the amount claimed is insufficient: the basis of the obligation to pay must be demonstrated.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

02<\/p>\n<\/div><\/div>

Advance Payments and Actual Management Costs<\/h2><\/div><\/div><\/div>

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\u2019s financial statement.<\/p>\n

These are two separate categories<\/strong>: forecast costs derive from the community\u2019s 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.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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03<\/p>\n<\/div><\/div>

Proper Settlement of an Underpayment or Overpayment<\/h2><\/div><\/div><\/div>

If comparing the advance payments set by resolution with actual management costs reveals an underpayment or overpayment, the resulting difference must be properly addressed.<\/p>\n