The amendments introduced into the Code of Civil Procedure by the Act of 4 July 2019 resulted in adding in the procedural statute provisions on the plea of set-off (Article 2031 of the Code of Civil Procedure [CCP]), in addition to numerous other changes in the regulated mechanisms. The regulation contained in Article 2031 CCP was intended mainly to facilitate making the plea of set-off in civil procedure, but also – more importantly – clarify in what conditions this could be done. And this has been achieved. Article 2031 CCP indicates the temporal, formal and substance-related conditions of the plea of set-off, whose validity is only manifested in judicial proceedings. In other words, Article 2031 CCP applies only to the exception of set-off made in judicial civil proceedings.