Dunning fees in 2026: what can you charge?

Are you dealing with a customer who doesn't pay? Then you want to be clear about what fees you can and cannot charge. Since the introduction of new legislation in 2024 and 2025, the control of dunning fees in 2026 is stricter than ever.

Here you can read in plain language how it works: from the legal graduated scale and the mandatory 14-day letter to VAT, statutory interest and the new cumulation rules for small, recurring amounts. This way you can avoid discussions with your customer and stand strong if it does come to legal proceedings.

Dunning fees are the costs you incur as a creditor to collect an outstanding invoice, without going to court. Think of payment reminders, dunning letters and using a collection agency. In practice, these costs are often referred to as collection costs.

The legislator has standardized these costs in the Decree on Compensation for Extrajudicial Collection Costs (WIK). That decree determines the maximum amount you can charge, and under what conditions. If you first want to read up on what exactly is covered by dunning costs, you can do so as well.

Why are there rules?
Some companies used to charge arbitrary and sometimes extremely high amounts for a simple letter. Today's rules protect both you as a business owner (you are entitled to reasonable compensation) and your customer (who should not be charged unnecessarily).

The amount of the dunning fee is calculated on the principal amount, the outstanding invoice amount. The higher the claim, the lower the percentage, but the higher the final amount. The maximum costs are laid down in the Decree on Compensation for Extrajudicial Collection Costs and together may never exceed €6,775.

Do you work with private customers? Then the 14-day letter (also called WIK letter) is a hard legal requirement. Without a valid 14-day letter, you may not charge collection fees, no matter how unpleasant the situation.

Checklist for a valid 14-day letter in 2026:

• The letter is free of charge: you do not charge in the letter itself yet.
• You give 14 days: your customer gets at least 14 days to still pay without additional charges.
• The deadline starts a day later: the 14 days do not start until the day after the letter is delivered.
• Count safely with 17 days: if you send by mail, include an extra 3 days for postal delivery, so you are safe with the court.
• State the exact amount: you state exactly the amount of collection costs and any VAT you will charge if payment is not made on time.
• Refer to the debt collection register: since 2025, you must refer to the registration in the debt collection register of the party performing the collection.

Want to make it easier on yourself? Then use a clear sample text for your 14-day letter or let us send the final reminder for you via a WIK letter that meets all the requirements.

A common mistake is to keep charging €40 in collection fees for small, recurring amounts. The cumulation rule prevents a relatively small debt from exploding within a short time due to charges.

How does this work in 2026?

• Is it a consumer with multiple unpaid invoices from the same company, such as a monthly subscription?
• And is each invoice under about €267?
• Then you may charge €40 for the first unpaid invoice.
• For each subsequent invoice not paid within a 6-month period, you can often only charge €20.

That way, you avoid a backlog of a few tens of dollars quickly rising to hundreds of dollars in fees, while still maintaining a clear incentive to pay on time.

Do you do business with other companies, such as a bv, nv, vof, partnership or sole proprietorship? Then the rules are more lenient than for consumers. Companies are expected to be better informed about payment arrangements and risks.

Key points for B2B in 2026:

• The 14-day letter is not mandatory; once the payment deadline has passed, your customer is in default.
• You may claim the collection costs directly according to the statutory scale, even without an additional free reminder.
• In your terms and conditions, you may deviate from the WIK tier, as long as the costs remain reasonable.
• Have no agreements been made? Then the statutory graduated scale from the Collection Costs Decree automatically applies.

Note that business relationships are important. Therefore, many business owners still choose to send a friendly reminder first, even though it is not always legally required.

When it comes to dunning and collection costs, the question of whether you can charge VAT often arises. This depends primarily on your own VAT position as a creditor.

• You are liable for VAT: most entrepreneurs can reclaim VAT. In that case you may not charge your customer any VAT on the collection costs. Your customer only pays the amount according to the legal scale.
• You are not liable for VAT: for example, if you are a doctor, work in childcare or a financial institution. You cannot then set off the VAT. In that case, you may increase the collection costs by 21% VAT.

Example: with a consumer, you may charge €40 in collection costs after the proper procedure. If you are not liable for VAT, you may charge 21% VAT on that amount. The customer then pays € 40 + € 8.40 = € 48.40.

In addition to dunning or collection costs, you are also entitled to statutory interest. This is compensation for the period during which you have not yet received your money while your customer is late in paying.

• Statutory interest rate for consumers: a rate set by the government and subject to change. This interest rate applies to retail customers.
• Legal commercial interest for businesses: a higher rate, often around 10 to 12 percent per year. This interest applies to business invoices and runs from the day the invoice is overdue.

In legal proceedings you can claim both the principal amount, the collection costs and the statutory (commercial) interest. Therefore, make sure you substantiate these amounts well and include them clearly in your correspondence.

Judges in the Netherlands are strict on the terms of dunning fees, especially with consumers. In 2024 and 2025, many cases were lost because the 14-day letter fell just short of the legal requirements.

A common mistake is the way you describe the term.

• Don't say, "You must pay within 14 days of the date of this letter."
• Do say, "You have 14 days to pay, effective the day after this letter is delivered to you."

That difference seems small, but to the Supreme Court it is decisive. If your text is not clear enough, you can lose your collection fees, even if you did everything else right.

Having doubts about the wording of your 14-day letter or collection policy? Then let us take a look. We will make sure your texts are in line with current case law.

To determine when you may charge dunning and collection fees, you can follow the steps below.

• Step 1: Send Invoice
  You send a clear invoice with a clear due date and possibly reference to your terms and conditions. If you want to make sure your first invoice is correct and complete, also read the article about an outstanding invoice in 2026.
• Step 2: Payment due date expires
  Your customer does not pay on time. The invoice is now past due.
• Step 3: Consumer or business?
  If it concerns a private person, then first send a free 14-day letter. If it concerns a company, then in principle, collection costs are due immediately after the payment period has expired.
• Step 4: No payment by the deadline
  Is there still no payment after the 14 days (in the case of consumers) or after the payment deadline has passed (in the case of businesses)? Then the collection costs and statutory interest are legally due.
• Step 5: Outsource collection
  You can now choose to outsource the claim. Credifin will then start a careful collection process and claim the costs from your customer, according to the law.

Want to keep an overview? Then use our fee calculator and let us help you with a clear and careful debt collection process.

Charging dunning fees correctly is crucial to a healthy business. If you follow the rules, you avoid irritating customers and reduce the likelihood of problems in court. You show that you are clear and fair, but also that you take your own interests seriously.

Do you want to make sure your collection process follows the rules of 2026? Then here's how you can go about it:

• Calculate your costs with our calculator according to the WIK scale.
• Use a clear and legally sound 14-day letter with consumers.
• Put agreements about costs in your terms and conditions.
• Hand over your invoice directly to the experts at Credifin if you don't have the time or inclination to handle everything yourself.

Want more background on how debt collection works at Credifin first? We explain that step by step. We work on a no cure no pay basis and recover the costs from the debtor, within the legal limits. That way, you keep control of your cash flow, while we approach your client with respect.