Acompanhamento de pagamentos e a Diretiva de Atraso de Pagamento 2011/7/UE: como evitar pagamentos atrasados

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 creating payment reminders and debt collection
• In the worst case, unpaid invoices lead to credit losses

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 reasonable
• 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).

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 measures
4. Due date +45 days: transfer to debt collection or legal action

Automatic payment reminders from software de faturação (such as Eemel Invoicing) ensure that no overdue invoice goes unnoticed.

For payment tracking, it is essential that the invoicing system and 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

Leia mais about the benefits of faturação eletrónica in our faturação eletrónica 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 from 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.

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