Suivi des paiements et directive sur les retards de paiement 2011/7/UE : comment éviter les retards de paiement
Les paiements tardifs sont l'un des problèmes les plus courants pour les PME. Nous passons en revue les règles de la directive européenne sur les retards de paiement et le processus de rappel.
Late payments are a common problem for SMEs. The EU Late Payment Directive 2011/7/EU sets clear rules for payment terms and late payment interest. Dans cet article, nous passons en revue what the directive means in practice and how logiciel de facturation helps with payment tracking.
Late payments – a small business problem
According to the EU Commission, SMEs suffer the most from late payments. Money that should be in the account is tied up in the customer's processes.
Consequences for small businesses:
- Cash flow is disrupted – salaries, rents, and taxes still need to be paid on time
- Short-term financing has to be acquired unnecessarily
- Time is spent on making payment reminders and debt collection
- At worst, unpaid invoices lead to credit losses
Late Payment Directive 2011/7/EU: the basic idea
The EU Late Payment Directive (2011/7/EU) sets minimum requirements for payment deadlines and late payment interest across the entire EU area. Key rules:
- Invoices between companies: payment terms may not exceed 60 days, unless otherwise agreed and it is reasonable
- Public sector: payment terms are 30 days
- Late payment interest: at least the ECB reference rate + 8 percentage points
- Compensation for recovery costs: the creditor is entitled to a fixed compensation of at least 40 euros for recovery costs
In Finland, the directive has been implemented in the Act on Payment Terms in Commercial Contracts (30/2013).
Reminder process: how to act when an invoice is overdue
An effective reminder process proceeds systematically:
- Due date +1 day: automatic payment reminder (polite)
- Due date +14 days: second reminder, mention of late payment interest
- Due date +30 days: third reminder, warning of debt collection measures
- Due date +45 days: transfer to debt collection or legal action
The automatic payment reminders of logiciel de facturation (such as Eemel Invoicing) ensure that no overdue invoice goes unnoticed.
Connection to sales ledger
For payment tracking, it is essential that the invoicing system and the sales ledger work together:
- Payments are automatically allocated to the correct invoices
- Open receivables are visible in real-time
- Late payment interest is calculated automatically
- Customer-specific payment history helps assess credit risk
Lire la suite about the benefits of facturation électronique in our facturation électronique article.
Practical example: an advertising agency and long payment terms of large clients
A three-person advertising agency worked for large companies. Payment terms were 45–60 days. Cash flow was constantly tight.
Solution:
- Automatic payment reminders with Eemel Invoicing – reminders were sent after the due date without manual work
- Automatic calculation of late payment interest was shown in the reminders
- Open receivables were visible on one screen – no need to browse invoices separately
Result: the average payment period shortened from 47 days to 31 days within six months.
Try it in practice
Eemel Invoicing's automatic payment reminders and sales ledger keep cash flow under control.
Start for freeFrequently asked questions
What is the maximum allowed payment term between companies?
According to the EU Late Payment Directive, 60 days, unless otherwise agreed and it is reasonable for the creditor.
How much is the late payment interest?
At least the ECB's reference rate + 8 percentage points. In Finland, this is often around 11–12% in practice.
Can late payment interest be collected automatically?
Yes. Eemel Invoicing automatically calculates late payment interest and adds it to the payment reminder.
What does the 40 euro flat rate compensation mean?
The creditor is entitled to a minimum compensation of 40 euros for recovery costs without separate proof of actual costs.
How do automatic payment reminders work?
The logiciel de facturation monitors due dates and automatically sends a reminder when an invoice is overdue. You don't have to remember separately.
This article is general in nature and does not constitute legal advice.