Getting paid on time in Italy: late-payment interest
When a sum of money bears interest, how a debtor is put in default and which statutory rate applies in 2026. Then invoices between businesses under Legislative Decree 231/2002: payment terms, interest that runs without a reminder, the reference rate plus eight points, the flat 40 euros and the clauses that are void. Worked to the cent.
Foundational2 modules44 minFree course
2026 rules — verified on September 24, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell statutory interest under the Civil Code apart from late-payment interest in commercial transactions
- Explain when a sum of money starts to bear interest and what putting a debtor in default changes
- Find the statutory rate of a given year and the text that sets it
- Compute simple statutory interest by the day, including across two calendar years
- Know what happens to the rate once a claim is brought before a court or an arbitrator
- Recognise a commercial transaction within the meaning of Legislative Decree 231/2002
- Determine the payment term that applies, agreed or statutory
- Build the late-payment rate from the reference rate and apply it half-year by half-year
- Claim the flat compensation for recovery costs and know when more can be claimed
- Spot the contract clauses that the decree treats as null
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountStatutory interest: what the Civil Code gives a creditorWhat you will be able to do
- Tell statutory interest under the Civil Code apart from late-payment interest in commercial transactions
- Explain when a sum of money starts to bear interest and what putting a debtor in default changes
- Find the statutory rate of a given year and the text that sets it
- Compute simple statutory interest by the day, including across two calendar years
- Know what happens to the rate once a claim is brought before a court or an arbitrator
- Module 223 minFree — no accountLate invoices between businesses: Legislative Decree 231/2002What you will be able to do
- Recognise a commercial transaction within the meaning of Legislative Decree 231/2002
- Determine the payment term that applies, agreed or statutory
- Build the late-payment rate from the reference rate and apply it half-year by half-year
- Claim the flat compensation for recovery costs and know when more can be claimed
- Spot the contract clauses that the decree treats as null
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.