Monitoraggio dei pagamenti e direttiva sui ritardi di pagamento 2011/7/EU: come evitare i pagamenti in ritardo
I pagamenti in ritardo sono uno dei problemi più comuni per le PMI. Esaminiamo le regole della direttiva UE sui ritardi di pagamento e il percorso di sollecito.
Late payments are among the most common problems faced by SMEs. The EU Late Payment Directive 2011/7/EU sets clear rules for payment terms and late payment interest. In questo articolo spieghiamo what the directive means in practice and how software di fatturazione helps with payment tracking.
Late payments – a problem for small businesses
According to the EU Commission, SMEs suffer the most from late payments. Money that should be in the bank is tied up in customer 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 creating payment reminders and debt collection
- In the worst case, 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 terms and late payment interest across the EU. Key rules:
- Invoices between businesses: payment terms may not exceed 60 days unless otherwise agreed and it is fair
- Public sector: payment term is 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 into the Act on Payment Terms in Commercial Contracts (30/2013).
Reminder path: how to proceed 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, mentioning late payment interest
- Due date +30 days: third reminder, warning of debt collection action
- Due date +45 days: transfer to debt collection or legal action
Automatic payment reminders in software di fatturazione (such as Eemel Invoicing) ensure that no overdue invoice goes unnoticed.
Connection to accounts receivable
Crucial for payment tracking is that the invoicing system and accounts receivable 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
Leggi di più about the benefits of fatturazione elettronica in our fatturazione elettronica article.
Practical example: an advertising agency and long payment terms for 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 in Eemel Invoicing – reminders were sent after the due date without manual work
- Automatic calculation of late payment interest was shown in 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 over six months.
Provalo in pratica
I promemoria di pagamento automatici e il credito clienti di Eemel Invoicing mantengono il flusso di cassa sotto controllo.
Inizia gratisDomande frequenti
Qual è la scadenza massima consentita per i pagamenti tra imprese?
Secondo la direttiva UE sui ritardi di pagamento, 60 giorni, salvo diverso accordo ragionevole per il creditore.
Quanto ammontano gli interessi di mora?
Almeno il tasso di riferimento BCE + 8 punti percentuali. In Finlandia, in pratica, spesso intorno all'11–12%.
Gli interessi di mora possono essere addebitati automaticamente?
Sì. Eemel Invoicing calcola automaticamente gli interessi di mora e li aggiunge al sollecito di pagamento.
Cosa significa l'indennizzo forfettario di 40 euro?
Il creditore ha diritto a un indennizzo minimo di 40 euro per le spese di recupero senza prova separata dei costi effettivi.
Come funzionano i solleciti di pagamento automatici?
Il software di fatturazione monitora le scadenze e invia automaticamente un sollecito quando una fattura è scaduta. Non devi ricordartelo separatamente.
This article is general in nature and does not constitute legal advice.