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Late invoices between businesses: Legislative Decree 231/2002
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 492 words · 6 min
Worked example
Sara's invoice
Sara's invoice of 6,100 € fell due on 31 March 2026 and was paid on 30 June: 91 days late, all in the first half. A full year at 10.15 per cent gives 6,100 × 10.15 % = 619.15 €. Prorated, 619.15 × 91 / 365 = 154.36 €.
Practical case
Sara's claim in full
Sara's SRL supplied packaging to a manufacturer. The invoice total, VAT included, is 6,100 €. No term was agreed beyond the statutory one, the due date was 31 March 2026 and the customer paid on 30 June 2026. No reminder was sent. What can the SRL claim, in interest and flat compensation?
Hint: Count the days late, check which half-year they fall in, apply that half-year's rate, then add the flat compensation.
Show the solution
The delay runs from 1 April to 30 June 2026: 30 + 31 + 30 = 91 days, all in the first half-year. The rate is the reference rate of 2.15 per cent plus eight points, 10.15 per cent a year. A full year gives 6,100 × 10.15 % = 619.15 €; prorated, 619.15 × 91 / 365 = 154.36 €. No reminder was needed. The flat compensation of 40 € is added, for a total of 154.36 + 40 = 194.36 €.
Answer: 194.36 €: 154.36 € of interest plus 40 € flat compensation
Practical case
A delay across 1 July
A freelance consultant invoiced a company 12,200 €, VAT included. The invoice is paid late: 20 days of delay fall in June 2026 and 40 days in July and August 2026. What late-payment interest is owed, before the flat compensation?
Show the solution
The consultant exercises a liberal profession, so the decree treats him as a business and the transaction is commercial. First half-year: 12,200 × 10.15 % = 1,238.30 € for a full year, and 1,238.30 × 20 / 365 = 67.85 €. Second half-year, at 2.40 + 8 = 10.40 per cent: 12,200 × 10.40 % = 1,268.80 € for a full year, and 1,268.80 × 40 / 365 = 139.05 €. The total interest is 67.85 + 139.05 = 206.90 €.
Answer: 206.90 € of late-payment interest
Practical case
Ninety days and no interest
A small joinery, an SME, signs a supply contract with a large retail chain. The chain's general conditions set payment at ninety days from the invoice and state that no late-payment interest will ever be due. Which of the two clauses can the joinery challenge, and on what footing?
Show the solution
The interest clause is grossly unfair under article 7, third paragraph, and no contrary proof is admitted: it is null. The ninety-day term is above sixty days with an SME creditor and a debtor that is not an SME, so article 7, paragraph 4-bis presumes it grossly unfair; the chain would have to rebut the presumption. Article 4 also requires terms above sixty days between businesses to be agreed expressly and proved in writing.
Answer: Both: the interest clause is null outright, the term is presumed grossly unfair
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