The article examines the approaches developed by doctrine and judicial practice to the interpretation and application of Article 88.1 of the Law on Enforcement Proceedings, which establishes the authority of the bailiff to offset counterclaims on writ of execution. The author analyzes the issue of the validity of recognizing the retroactivity of a set-off conducted by a bailiff; the conclusion is formulated about the special legal nature of the relations that arise when setting off enforcement documents.