In determining the correct procedure for ratification of Council Decision 2020/2053, the author has analysed the provisions of Polish law and European Union law. In the author’s opinion, on the basis of the Council Decision there is no transfer of powers of state authorities within the meaning of Article 90 of the Constitution. Therefore, in Polish conditions this will mean the requirement of the application of the so-called “large” ratification, referred to in Article 89 para. 1 of the Constitution. Such a solution is supported both by the substantive content of the provisions contained in Council Decision 2020/2053, the previous practice of ratifying Council Decisions on the system of own resources of the EU, as well as the order to apply a “pro-EU” interpretation.