EN
Offset is a common tool which is used all over the world. It allows a country which is purchasing foreign armament to request some compensation form the seller when its needs concerning essential security interests cannot be met by domestic industry. Such compensation can take various forms. Poland has almost 20 years of experience in utilising offset. The aim of this paper is to present the legal determinants of Polish offset after joining the European Union as well as indicate a change of offset`s goals from purely economic into newly defined ones – i.e. protecting essential security interests.