Legal payment terms: All rules for B2B and consumers

Waiting for your money is an expensive item in 2026. Every day an invoice is outstanding costs you interest, time and often frustration. Especially now that interest rates are high, you don't want customers spending months doing business for free at your expense.

On top of that, the Collection Services Quality Act strictly controls how you deal with arrears. The law protects your customer, but it also gives you clear rights. Therefore, it is important that you know exactly what payment terms apply and what you are allowed to do if someone pays late.

This guide tells you what legal payment terms apply in 2026 for:

• Consumer
• Corporate clients such as SME and ZZP
• The government

We also show you which mistakes are better avoided and how to get a better grip on your liquidity with smart choices.

The legal payment term is the maximum time a customer has to pay an invoice if you haven't agreed otherwise together. You can think of it as a safety net in the Civil Code: it prevents you from having to wait indefinitely for your money.

Have you included your own payment term in your contract or general terms and conditions? Then, in principle, that one takes precedence. But beware: those agreements must be reasonable and fit within the limits set by law. Especially with longer terms, the courts in 2026 look more critically than ever.

Since the Law Against Unreasonably Long Payment Terms, the playing field has changed. Large companies are no longer allowed to abuse their dominant position by paying small suppliers only after 90 or 120 days. Moreover, in 2026 the regulator is cracking down more often on extreme cases.

Do you supply to individuals? If so, consumer protection is always at the forefront. The law here is clear and strict, especially since the introduction of the Wki.

Standard term: 30 days

For consumers, a standard statutory period of 30 days after receipt of the invoice applies. You may include a shorter period in your terms and conditions, such as 8 or 14 days. In practice, many customers pay faster. But legally speaking, you are not allowed to charge collection costs as soon as this shorter period expires.

The mandatory 14-day letter

For consumers in 2026, the WIK rule still applies: before you can charge collection fees, you must first send a free reminder. This is the well-known 14-day letter.

In this letter:

• Give the customer another 14 days to pay
• Does the term begin to run from the day after receipt
• Explain clearly what charges will follow if payment is not made

Without a proper 14-day letter, you may not charge a consumer extrajudicial collection costs. If you do, you are immediately in arrears in the event of a dispute.

Important to know: do you use a payment period of, say, 7 days for a consumer? That's allowed. But legally the consumer is only really in default after the 14-day letter has been sent and that period has expired.

Between companies you have more freedom to make agreements. Still, there are clear limits to prevent larger parties from putting financial pressure on SMEs and ZZPs.

The 30-day standard as a starting point

If you have not agreed otherwise together, a legal payment period of 30 days applies. This is the standard in business practice.

Expand to a maximum of 60 days

Do you want to agree on a longer term, say 45 or 60 days? You may, but it must be clearly and explicitly stated in the contract. Just a reference to your terms and conditions is often not enough if the other party has not knowingly agreed to them.

Large company versus SME or self-employed

Is your customer a large corporation and you supply as an SME or ZZP? Then stricter rules apply. Since the law was changed in 2022, which continues in 2026 as usual:

• Large company must pay within 30 days
• A 60-day appointment is not valid in this ratio
• The deadline is automatically reduced to 30 days

Does the large party still pay later? Then legal commercial interest is due from day 31 and you can claim collection costs. This way, the law prevents you from actually being the bank for larger customers for free.

Do you do business with the government? Then an even tighter framework applies. The government must set an example and not use your invoices as a free line of credit.

Main rule: maximum 30 days

Government agencies such as the state, municipalities, provinces and water boards basically have a maximum of 30 days to pay your invoice. This period runs from the day the invoice is received.

Exceptions up to 60 days

Only if there is a very specific, objective reason may the government agree on a longer period, up to a maximum of 60 days. In practice, this is almost non-existent in 2026. Supervisors and judges are strict about this.

Directly entitled to interest and fees

Is the government paying late? If so, you as a business owner are immediately entitled to:

• The legal commercial interest rate
• A fixed fee for collection costs of €40

This does not require you to send a reminder or reminder first. The government is supposed to know its own obligations and deadlines well.

Even if you have agreed on a payment term together, a judge can still draw a line through it in 2026. The key term here is "manifestly unreasonable" from Section 6:119a of the Civil Code.

An agreed term may be voided if:

• The deadline differs significantly from industry practice
• The term is mainly used to pad the liquidity of the big party
• There is no substantive reason to wait so long for payment

At Credifin, we regularly see large clients invoking "internal administrative processing" to stretch deadlines. Judges are increasingly poking through that in 2026. Administrative processes are your own choice and not a valid reason to pay suppliers structurally late.

Many entrepreneurs lose money because of small mistakes in their process. These are pitfalls best avoided:

• The invoice date error
  You assume that the payment period begins on the date listed on the invoice. In reality, the term starts on the day your customer receives the invoice. With digital invoices, this is often the same day, but not always.
• View WhatsApp as a notice of default
  Sending an app is quick and personal, but often too weak legally. Want to make sure your customer is officially in default? Then always send a clear written summons by e-mail and preferably also by mail or registered mail.
• No 14-day letter with consumers
  With a consumer, do you charge collection costs immediately after your own period of, say, 7 days has expired? Then you do not meet the WIK requirement. Without a correct 14-day letter you may not claim extrajudicial collection costs.

By having these basics in order, you are much stronger in a discussion with your client or in litigation.

What if the deadline is over and you still don't see payment? Then your position changes immediately. You are allowed more than many entrepreneurs think.

Statutory interest

From the moment the legal or agreed period has passed, you may charge legal interest. For business customers, this is the commercial interest rate. In 2026 this is around 12.5 percent per year. That increases quickly if invoices remain outstanding for a long time.

Collection costs

You are entitled to compensation for the costs you incur to still get your money. For consumers the WIK scale applies, for business claims you may charge a minimum of € 40. The higher the principal sum, the higher the collection costs can be within the legal limits.

Suspension right

If payment is not forthcoming, then you yourself do not have to continue delivering indefinitely. In many cases you may suspend your obligations:

• Do you provide services, such as a SaaS platform? Then you can temporarily shut down until payment is made
• Do you deliver goods on account? Then you can suspend future deliveries

However, it is important that you handle this carefully and clearly record your agreements. That way you keep the relationship as good as possible, while limiting your own risk.

Don't want to depend on legal deadlines? Then it helps to take charge yourself. These steps will improve your cash flow immediately:

• Handle a short term of your own
  Put "payment within 8 or 14 days" on your invoice by default. The law allows 30 days, but many customers simply abide by your clear agreement.
• Bill immediately
  Send your invoice as soon as the service is delivered or the product is purchased. Every day you wait to invoice is an extra day of free credit for your customer.
• Automate your reminders
  Use a system that automatically identifies when a payment deadline has passed and immediately sends a friendly reminder. This saves time and prevents invoices from being "forgotten."
• Do a credit check for larger projects
  With longer payment terms or large orders, it's smart to know in advance who you're doing business with. A simple credit check can prevent a lot of trouble.

By setting this up properly, you use the legal payment period as a safety net, not an alarm clock.

In 2026 the legal payment term can be your best friend, but also your biggest stressor. If you play by the rules and communicate clearly, you can avoid many problems. Is payment still not forthcoming, even after deadlines have expired and you have sent reminders? Then it is wise to seek professional help.

At Credifin, we combine knowledge of the law with a friendly but clear approach towards your client. We take your relationship into account, but never lose sight of your interests.

Want us to help you collect outstanding invoices on a 100% No Cure No Pay basis? Start a collection process now and submit your claim within minutes.