Commercial Debt & Late Payment

An automatic statutory entitlement most Irish businesses have and almost none of them use.

If you supply another business and they pay you late, you are entitled to interest and to fixed compensation — automatically, without a reminder, without prior notice, and without it appearing anywhere in your contract or your invoice. Most suppliers do not know this, and most of those who do never claim it.

What the Regulations Actually Give You

The European Communities (Late Payment in Commercial Transactions) Regulations 2012, as amended, give effect to the EU Late Payment Directive. They apply to commercial transactions in both the public and private sectors, and not to consumer transactions. The core mechanism is an implied term in every commercial transaction: where the purchaser does not pay by the relevant payment date, the supplier is entitled to statutory late payment interest on the sum outstanding, at the ECB reference rate plus eight percentage points unless the contract otherwise provides. Separately and in addition, there is an automatic entitlement to fixed compensation for recovery costs with no need to prove any costs were incurred: €40 where the debt is under €1,000, €70 between €1,000 and €10,000, and €100 above €10,000 — and beyond that fixed sum, reasonable compensation for recovery costs exceeding it, which can include the cost of instructing a lawyer. These rates and figures are set by statutory instrument, have been amended before, and should be confirmed as current before being relied upon.

Payment Terms You Do Not Have to Accept — and When to Use It

The default payment period for commercial transactions is thirty days unless the contract provides otherwise. Where a business-to-business contract provides for a period exceeding sixty days, that term must generally be expressly agreed and must not be grossly unfair to the supplier — so the extended payment terms buried in a large customer’s standard conditions are not automatically effective, and a supplier who simply accepted them may have more room than they assume. For public authorities the period is generally limited to thirty days. As to why so few claim it: commercial caution, and rationally so — a supplier weighing a modest interest entitlement against a valuable customer relationship usually protects the relationship. The problem is that this becomes a default rather than a decision, so the entitlement goes unused even where the relationship has already ended, where the customer is chronically late, or where recovery has already reached a solicitor. Two practical conclusions. Where there is no relationship left to protect, this is simply money you are owed, and the entitlement does not depend on having been asserted at the time — a payment history is worth reviewing, subject to the ordinary limitation position. And where the relationship continues, telling customers that future late payments will attract statutory interest and compensation frequently changes behaviour without any claim ever being made.

Chronically Late Customers, or a Relationship Already Over?

Send the payment history and the terms of trade. Whether the entitlement is worth claiming is a commercial question - but knowing it exists, and what it is worth, comes first.

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Related Reading

Late Payment - FAQs

The European Communities (Late Payment in Commercial Transactions) Regulations 2012, as amended, which give effect to the EU Late Payment Directive. They apply to commercial transactions in both the public and private sectors, and they do not apply to consumer transactions. Their central mechanism is an implied term in every commercial transaction: where the purchaser does not pay by the relevant payment date, the supplier is entitled to statutory late payment interest on the amount outstanding. That entitlement is automatic and arises without any reminder, without prior notice to the customer, and without any reference to it in your contract or invoice. A great many Irish businesses have this entitlement and never use it.

General information, not legal advice. This website contains general information about Irish law on debt recovery and enforcement. It is not legal advice and does not create a solicitor—client relationship. Every debt turns on its own facts — the documents, the dates, the parties and the debtor’s circumstances — and advice on yours requires a consultation. Statutory thresholds and figures referred to on this site are subject to change and should be confirmed before any step is taken.

A law firm, not a debt collection agency. Mary Molloy Solicitors provides legal advice and representation. It does not operate as a debt collection agency and does not conduct collection campaigns. Fees are agreed in writing with the client at the outset and are never calculated as a percentage or proportion of any sum recovered. In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.

No outcome is promised. Nothing on this site states or implies that any debt will be recovered, that any asset will be found, that any enforcement step will succeed, or that any claim will succeed. Recovery depends substantially on the debtor’s means, which are frequently unknown at the outset.

How payment may be demanded is regulated. Section 11 of the Consumer Credit Act 1995 makes it an offence to make a demand for payment by means calculated to cause alarm, distress or humiliation, or falsely to represent that legal proceedings have been or will be issued. Nothing on this site should be read as encouraging any such conduct. Mortgage arrears on a principal private residence are dealt with under a separate regulatory framework and are outside the scope of this site.

If you are the person being pursued. Free, confidential and independent money advice is available in Ireland from MABS, the Money Advice and Budgeting Service, and through the Abhaile scheme for people in mortgage arrears. You do not have to engage a solicitor to get help, and taking advice early generally improves the options available. This firm advises debtors in matters separate from those in which it acts for a creditor, and never both sides of the same debt — conflicts are checked before any substantive discussion.

Tax. Nothing on this website is tax advice. Questions about VAT on recovered sums, bad debt relief or the treatment of write-offs belong with your accountant or tax adviser and with Revenue’s own guidance.