Can we agree on a 90-day payment term?

In principle, no: the maximum is 60 days from the invoice date, or 45 days end of month if provided for in the contract. A few exceptions exist (goods delivered outside the European Union, sector agreements).

Is the €40 fee due for each invoice?

Yes: €40 per invoice paid late, once only, even in the case of partial payment.

Do I have to claim the penalties for them to be due?

No: they are due without any reminder, from the day after the due date. It is up to you to decide whether to claim them, in light of the business relationship.

B2B payment terms and late-payment penalties

Between businesses, payment terms are capped by law, and late payment automatically triggers penalties. You still need to have provided for them, and to dare to apply them. Here are the rules and the remedies (fact sheet F23211).

1. The legal caps

By default, if nothing has been agreed: 30 days after receipt of the goods or performance of the service.
At most, if a payment term has been agreed: 60 days from the invoice date or, by way of exception, 45 days end of month, if this is provided for in the contract and is not abusive.
Summary invoices (factures récapitulatives): 45 days from their issue date.

2. Sectors with specific rules

Transport (road haulage, vehicle rental, transport agents, freight forwarders…): 30 days from the invoice date.
Perishable food products: 30 days after delivery; live cattle and fresh meat: 20 days.
Sector agreements provide for other terms in a few industries (toys, watchmaking, leather, agricultural equipment…).

3. Late-payment penalties

They are due without any reminder, from the day after the due date.
Their rate cannot be lower than 3 times the statutory interest rate, i.e. 8.25% in the second half of 2026.
If no rate is specified, the European Central Bank rate plus 10 percentage points applies, i.e. 12.40% in the second half of 2026.
On top of this comes a fixed €40 recovery fee per invoice paid late (Article D441-5 of the French Commercial Code).

4. Mandatory information

On the invoice: the due date, the late-payment penalty rate and the fixed €40 recovery fee.
In your general terms and conditions of sale: the payment term, the rate and terms of the penalties, and the €40 fee.

5. Sanctions for late payers

Failure to comply with the legal payment terms is punishable by an administrative fine of up to €2 million for a company, imposed by the DGCCRF (the French competition, consumer affairs and fraud control authority) and made public (Article L441-16 of the French Commercial Code).

6. What to do about an unpaid invoice

Chase early, in writing, reminding the customer of the due date and the agreed penalties.
Send a formal notice by registered letter, with a final deadline.
Refer the matter to the Médiateur des entreprises (the French business mediation service): free, confidential, online; mediation requires the other party's agreement (fact sheet F38216).
Apply for a payment order (injonction de payer): between traders, at the tribunal de commerce (commercial court) for the debtor's registered office, using Cerfa form no. 12946, also available online at tribunaldigital.fr (justice.fr). Since 1 September 2026, the order must be served by a commissaire de justice (judicial officer) within 3 months; the debtor then has one month to file an objection (service-public).

And for the future: check your terms of sale, invoice quickly, and track your outstanding customer receivables every week in your cash flow plan.

Please note: this guide is for information only, up to date as of 14 October 2026, and is no substitute for advice tailored to your situation. For a specific case, consult your chartered accountant (expert-comptable) or your lawyer.

Practical guide · Cash flow Payment terms between businesses: caps and penalties.