invoices and payment

Payment term

Dutch: Betalingstermijnincluded

The payment term is the period within which your customer must pay.

You may agree on it, and if you agree nothing, the statutory term applies. Between businesses there is also an upper limit: a term that becomes too long does not hold. Always count in calendar days and not in working days, because that is the unit in which payment terms and interest run. From the day after the due date your customer is in default and interest starts to run, without you having to do anything for it. That is the practical difference between an invoice that has not been paid yet and an invoice that is late: only with the second do you have rights that arise automatically.

also: payment period · invoice due date · 30 days · betalingstermijn · betaaltermijn

This is general information, not tax or legal advice. basestep calculates and explains; you file yourself. If you are unsure about your situation, consult an adviser. The tax explanation on this page follows Dutch law and is written for Dutch sole proprietorships (eenmanszaak).

How does the payment term work?

The term depends on the agreement. If there is nothing in your quotation, your order confirmation or your general terms and conditions, you fall back on the statutory rules. If there is something, that applies, as long as it stays within the limits the law sets for commercial agreements.

Calendar days are the right unit. A term of thirty days is thirty calendar days, and the interest that starts running afterwards runs per day over the number of days in the year. Anyone who counts in working days structurally arrives at a different due date than their customer.

Default occurs by operation of law once a payment term has expired. So you do not need to send a reminder to make interest run. For collection costs charged to a consumer, that is different: there the veertiendagenbrief (the fourteen-day letter) is a condition.

Where is the payment term in the law?

These legal sources come from the specialist dossiers that were reviewed on 24 August 2026. Mind the difference that becomes large in a dispute: a statutory article next to a value is where that value is found, not a justification for how it applies to your situation.

The links go to the statutory text on wetten.overheid.nl, in the version that applied on 24 September 2026.

What does basestep do with the payment term?

basestep calculates due dates in calendar days and puts the due date on the invoice itself. Outstanding items are compared on that date, so that late really means late and not roughly.

invoice 2026-0184
sent2 Jun 2026
term30 calendar days
in default from3 Jul 2026
art. 6:119a BW · demo data

All calculations, explanations and signals in basestep are calculation support and instruction, not tax or legal advice. Amounts are estimates based on your own input; the Dutch tax authority (Belastingdienst) sets the assessment.

Where does it go wrong with the payment term?

The two mistakes you run into most often in practice with this term, and what they cost you.

Counting in working days

Payment terms and interest run in calendar days. If you count in working days, your due date differs from your customer’s and from the court’s.

Thinking you must send a reminder for interest

Once a term has expired, commercial interest runs automatically. Sending a reminder is useful to get paid, but it is not a condition for the interest.

Further reading

Three places this term is tied to, inside this glossary and beyond.

Back to all terms

From first prompt to tax return.

The glossary stays free and without an account, even if you never do anything with basestep.