Mokėjimų stebėjimas ir Pavėluotų mokėjimų direktyva 2011/7/ES: kaip išvengti vėlavimų mokant

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 a small business:

• 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

The EU Late Payment Directive (2011/7/EU) sets minimum requirements for payment terms and late payment interest throughout the EU. Key rules:

• Invoices between companies: 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 minimum €40 flat fee for recovery costs

In Finland, the directive has been implemented into the Act on Payment Terms in Commercial Contracts (30/2013).

An effective reminder process proceeds systematically:

1. Due date +1 day: automatic payment reminder (polite)
2. Due date +14 days: second reminder, mention of late payment interest
3. Due date +30 days: third reminder, warning of debt collection action
4. Due date +45 days: transfer to debt collection or legal action

Automatic payment reminders from sąskaitų faktūrų programinė įranga (like Eemel Invoicing) ensure that no overdue invoice goes unnoticed.

For payment tracking, it is essential that the invoicing system and accounts receivable work together:

• Payments are automatically allocated to the correct invoices
• Outstanding receivables are visible in real-time
• Late payment interest is calculated automatically
• Customer-specific payment history helps assess credit risk

Skaityti daugiau about the benefits of e-sąskaitos in our e-sąskaitos article.

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 the reminders
• Outstanding 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.

"Tämä artikkeli on yleisluontoinen eikä ole oikeudellista neuvontaa."