Early-payment discount (escompte de règlement)

Sources and assumptions

• entreprendre.service-public.gouv.fr — F23211 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « En principe, le délai de paiement est de 30 jours à compter de la réception de la marchandise ou de la réalisation de la prestation de services. »

• entreprendre.service-public.gouv.fr — F23211 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « de 60 jours à compter de la date d'émission de la facture. Cela doit être indiqué dans les CGV par le biais d'une clause ou convenu entre les 2 professionnels »

• entreprendre.service-public.gouv.fr — F23211 — tax year 2026, verified on September 17, 2026

  Excerpt from the source : « de 90 jours à compter de la date d'émission de la facture pour les ventes de biens destinés à faire l'objet d'une livraison hors de l'Union européenne: titleContent effectuées par un professionnel en franchise en base de TVA. Cela doit être mentionné dans le contrat et ne pas être constitutif d'un abus vis à vis du fournisseur. »

Calculation assumptions

• The annualised rate is not a statutory scale, it is a definition of the calculation: the discount is measured against the amount actually paid, then scaled to a year in simple proportion (simple interest, no compounding). The day-count convention is a user choice — 360 days by default, as in the working-capital (BFR) calculator's management ratios, or 365 days as in the official late-payment penalty formula.
• A single term is entered, whereas the law starts several of them from different points: 30 days run from RECEIPT of the goods or completion of the service, while the agreed terms of 45 days end of month, 60 days and 90 days run from the ISSUE of the invoice. Enter the total time you actually grant, whatever its starting point: that is what carries the cost of waiting, and the annualised rate does not depend on the date the clock starts.
• Only the general-law terms are checked: 30 days absent an agreement, 60 days agreed, and 90 days for sales of goods delivered outside the European Union by a business under the VAT franchise-en-base scheme. Sector-specific terms (transport, perishable goods, leather, toys, farm equipment…), the "45 days end of month" basis and the periodic-invoice basis are not qualified here: the working-capital (BFR) calculator carries the cap for each contractual basis.
• Neither VAT nor bookkeeping is computed. A cash discount reduces the VAT base when it is actually taken, and on condition that the seller can prove the reduction benefited the buyer for its exact amount (BOFiP, BOI-TVA-BASE-10-10-30 § 10, article 267, II-1° of the French tax code); it is booked as a financial expense for the seller and a financial income for the buyer. Two consequences to carry through, neither of them modelled.
• This calculation is about EARLY payment, never about late payment. An invoice settled after its due date falls under late-payment penalties and the 40 € flat recovery fee: the late-payment penalty calculator computes those, and the two never add up.
• An early-payment discount is not bank discounting: here the seller grants a rebate to a customer; there, the seller assigns a bill of exchange to a bank in exchange for cash. The latter is a financing arrangement, with its own fees and commissions, and is not modelled.