Italian late-payment interest on commercial invoices, 2026
In Italian commercial transactions, statutory late-payment interest equals the reference rate plus eight points: in 2026, 10.15% a year for days late in the first half and 10.40% for days in the second half, charged day by day as simple interest.
2026 rules — verified on September 24, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — D.Lgs 9 ottobre 2002 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « "interessi legali di mora": interessi semplici di mora su base giornaliera ad un tasso che e' pari al tasso di riferimento maggiorato di otto punti percentuali; »
- Gazzetta Ufficiale — comunicato — tax year 2026, verified on September 24, 2026
Excerpt from the source : « si comunica che per il periodo 1° gennaio - 30 giugno 2026 il tasso di riferimento e' pari al 2,15 per cento. »
- Gazzetta Ufficiale — comunicato — tax year 2026, verified on September 24, 2026
Excerpt from the source : « si comunica che per il periodo 1° luglio - 31 dicembre 2026 il tasso di riferimento e' pari al 2,40 per cento. »
Calculation assumptions
- Commercial transaction between businesses, or between a business and a public authority, for the supply of goods or services. It does not apply to dealings with consumers.
- The days late fall in 2026 and are split between the first half (1 January - 30 June) and the second half (1 July - 31 December), each with its own rate. Other years' rates have not been checked.
- Simple interest on a daily basis, over a 365-day year: each half-year's annual interest is rounded to the cent, then prorated to the days.
- Statutory default rate, with no different rate agreed between the parties. The date from which interest runs and any flat-rate compensation for recovery costs are not computed here.
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