The amount of compensation for loss or damage to a shipment is determined primarily based on the price stated in the seller's or supplier's invoice. The transportation of goods is typically performed under another civil law contract, such as a sale, delivery, or contract for specific work. These contracts involve the sale of goods, and their price is specified in a commercial document, which provides objective evidence of the shipment's value.
Compensation should include all components of the goods' price, including the cost of packaging, which is an integral part of the shipment. The price listed on the invoice usually includes VAT. It is assumed that this tax is added to the compensation value, but only if the injured party is not a VAT payer. Otherwise, they would be entitled to deduct the input tax incurred when purchasing the goods used to repair the damage.
The purpose of declaring the value of a shipment is to facilitate the determination of its normal value. Pursuant to Article 80, paragraph 3 of the Transport Act, the declared value of a shipment is presumed to correspond to its actual value, determined according to the criteria specified in Article 80, paragraph 1. However, the carrier may provide evidence that the declared value is excessive in relation to the actual value of the goods. This evidence may be provided by any legally permissible means.
If the amount of compensation cannot be determined based on the above criteria, it is necessary to appoint an expert. The costs of their work should be borne by the carrier, which is obligated to pay compensation.
Pursuant to the resolution of the Supreme Court of 29 October 1991, III CZP 105/91, "If a supplier's or seller's invoice is submitted indicating the price of the shipment in a foreign currency, the amount of compensation for the loss of the shipment cannot exceed the value determined on the basis of that price, converted into Polish zloty at the exchange rate applicable on the day of sending the shipment for transport (Art. 80, section 1, item 1 of the Act of 15 November 1984 - Transport Law, Journal of Laws No. 53, item 272)."
In the event of shipment damage, compensation is determined based on the percentage reduction in value. The Act does not specify clear criteria for determining the value of a damaged shipment. Applying an analogy to Article 80 raises doubts, as its first two criteria (the seller's/supplier's invoice and the price list) apply to full-value goods, and an invoice correction following shipment damage cannot be considered binding. The valuation should be based on the value of items of the same type, determined in accordance with market principles.
The entitled person does not have to prove the repair costs incurred or sell the shipment at a lower price. Damage is simply the reduction in market value. However, they must prove the difference between the value of the goods before and after the damage, which can be difficult due to the individual nature of the shipments. This proof can be provided by any means, but determining the value after damage can be complicated.
For more information, please contact us. We will assist you at every stage of the process to obtain the compensation you deserve.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of February 18, 2025
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