BEST S.A. is one of the largest businesses in the debt collection industry in Poland. The company is the parent of the BEST Group, which actively invests in non-performing debt portfolios. BEST S.A. also provides debt collection services for third parties, including: banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.

The company was established in 1994 under the name of BEST Przedsiębiorstwo Handlowe S.A. and at that time was involved in hire purchase and the distribution of credit products. In 2002 it underwent an operational and financial reorganisation, ceasing its credit intermediation activities, and focusing instead on the debt collection and debt portfolio management business.

In 2005 BEST S.A. established one of the first securitisation funds in the market, namely BEST I NSFIZ, followed in 2007 by a daughter company to manage investment funds: BEST TFI S.A.

In 2010 BEST S.A. obtained a licence of the Polish Financial Supervision Authority (KNF) to manage securitised assets of securitisation funds (as the first player in the Polish market).

BEST S.A., as a member and co-founder of the Conference of Financial Companies in Poland (KPF) and co-founder and moderator of the Principles of Good (Debt Collection) Practices, actively contributes to the development and shaping of the debt market in Poland.