Statutory payment terms define how long a customer has to pay an invoice if a deadline isn’t set by both parties. The terms are part of the Netherlands’ legal framework for cash flow throughout the economy. To do business in the country, you must understand what those laws protect, what they punish, and how they all affect your operations.

Below, we’ll explain how statutory payment terms work in the Netherlands and what they mean for your business.

What’s in this article?

• What is the statutory payment term in the Netherlands?
  
• What happens if a customer exceeds the statutory payment term?
  
• Can Dutch businesses negotiate longer payment terms?
  
• Are there sector-specific norms or exemptions?
  

What is the statutory payment term in the Netherlands?

In Dutch commercial law, the statutory payment term is the default number of days a customer has to pay an invoice if all parties haven’t agreed to a specific payment deadline. The term serves as a legal floor that protects suppliers from extended payment delays and establishes predictable norms in domestic and cross-border transactions. Even if a business forgets to include a term—or intentionally omits it in the hope of having flexibility—the standard applies.

Here’s how the framework for payment terms applies across transaction types:

• Business-to-business (B2B) transactions: The legal payment term throughout the EU is 60 days, but the Netherlands has a default statutory term of 30 days. This 30-day period applies automatically when no other payment term is specified.

• Asymmetric B2B transactions: If a large business procures goods or services from a small or medium-sized enterprise (SME) or a self-employed professional, it must pay within 30 days. Businesses with fewer than 250 employees and turnovers of €50 million or less are considered SMEs.

• Business-to-government (B2G) transactions: Government bodies such as ministries, municipalities, and public agencies are required to pay invoices within 30 days of receipt. Under rare circumstances, the term can be extended to 60 days.

• Business-to-consumer (B2C) transactions: Dutch law doesn’t set a term for customer payment. Instead, the business is required to give the customer a “reasonable” time to pay and can begin charging collection costs after a formal notice has been sent.

What happens if a customer exceeds the statutory payment term?

When a customer doesn’t pay on time—whether that deadline came from a contract or Dutch statutory rules—the creditor is legally entitled to compensation. The law enforces financial consequences that are designed to discourage late payment and to compensate the creditor for lost time and revenue. Here’s what to expect:

Business requirements

A business has to send a written 14-day reminder to a customer if their payment is late. This “final notice” gives the customer one last opportunity to pay without penalty. The business can email this letter, but sending it via registered post with confirmation of receipt ensures it’s legally covered if the customer denies receiving the notice. If the grace period passes and the debt remains unpaid, the business can add statutory interest and collection costs.

Statutory interest

After the creditor sends a formal notice, it can apply interest. As of January 2025, the statutory interest rate is 11.15%. This rate is meant to reflect broader market conditions, and it changes every six months.

Fixed collection fees

The creditor can charge a fixed collection fee of €40 once the debtor has been notified that their payment is overdue and that collection costs will soon be added. This fee is meant to compensate the creditor for the time spent chasing the invoice and writing reminders. If they incur extra costs such as legal fees and third-party collection services, Dutch law lets them claim additional compensation, provided those costs are “reasonable.”

Can Dutch businesses negotiate longer payment terms?

Yes, but only within strict legal boundaries. Not all agreements are enforceable just because both parties signed off on them. Here’s what’s allowed under the law:

B2B transactions

In standard B2B transactions (i.e., those that aren’t governed by size-based restrictions), both parties can agree to a payment term that’s longer than 60 days—but only if it’s not “grossly unfair” to the creditor.

The law is meant to protect suppliers—particularly those with weaker negotiating power—from being dragged into cash flow problems because they felt obligated to accept a longer term. For example, a 60-day term might be fine in a peer-to-peer business relationship. But a 90-day term, or even a 75-day term, could be unenforceable if it harms the supplier.

Both parties must explicitly agree to the longer term. If the contract doesn’t say anything specific, the law sets the term to 30 days by default.

Asymmetric B2B transactions

If a large business buys goods or services from an SME or a freelancer, then the maximum legal payment term is 30 days, and there’s no room for negotiation. This is true even if:

• The SME agreed to a longer timeline

• Both parties have been doing business that way for years

• The large business’s payment systems are fine-tuned for 60- or 90-day cycles

Large businesses can agree to shorter payment terms with SMEs but not longer ones.

B2G transactions

Most B2G transactions must be paid within 30 days. This term can be extended to a maximum of 60 days only in exceptional, well-justified cases (e.g., in which verification of the goods or services requires more time).

Are there sector-specific norms or exemptions?

Dutch payment term laws apply across industries, but that doesn’t mean every sector handles timelines the same way. Though the legal framework is consistent, business practices often reflect the rhythms, risks, and cash flow dynamics of specific sectors. Here’s how:

Construction

In fields with long-term projects such as construction and infrastructure, longer terms are often used to spread out payments. It’s common to see net 30, net 60, or staged milestone payments built into contracts.

Large firms that work with smaller subcontractors are still subject to the 30-day statutory cap, regardless of project complexity or standard industry practice.

Freelance and creative services

Independent professionals (e.g., writers, designers, developers) often set shorter terms such as net 14 to make cash flow predictable. The 30-day maximum applies by law for clients that qualify as large businesses, so any attempt to stretch payment to 60 or 90 days will be invalid.

Government procurement

Public sector contracts are legally bound to a 30-day payment term unless an extension is explicitly justified, and Dutch government contracts use standard terms that reinforce the 30-day rule.

Utilities, telecommunications, and other customer-facing industries

Businesses in regulated sectors such as energy and telecommunications typically bill customers using 14- or 30-day payment terms. This aligns with consumer protection norms and helps establish a baseline of “reasonableness” under B2C rules.

There aren’t many exemptions to these rules. The statutory rules apply regardless of industry. Businesses can adopt different internal practices as long as they stay within the legal boundaries.