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DRAFT REPORT (COM(2023)0533 – C90338/2023 – 2023/0323(COD))

On the proposal for a regulation of the European Parliament and of the Council on combating late payment in commercial transactions

IMCO-PR-756002

Committee on the Internal Market and Consumer Protection · Rapporteur: Róża Thun und Hohenstein

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This is the rapporteur's draft report on the Commission proposal for a regulation on combating late payment in commercial transactions. It adopts a first-reading position with 25 amendments to the proposal. The amendments tighten rules on acceptance or verification procedures, cap them at 30 calendar days, and require Commission approval for longer national procedures. They set tiered flat-fee compensation for recovery costs: EUR 50, EUR 100 or EUR 150 depending on the transaction value. They prohibit contractual terms and practices that restrict creditors' rights, including assigning credit or using court executive orders, and require independent enforcement authorities plus Commission oversight. They introduce yearly reporting on payment practices for large undertakings and defer application for micro-undertakings as debtors by a further 12 months.

Committee position. The rapporteur proposes to amend the Commission proposal by tightening rules on acceptance procedures, setting tiered flat-fee compensation, prohibiting certain contractual terms, requiring independent enforcement authorities and reporting by large undertakings, and deferring application for micro-undertakings as debtors.

Key points

  1. Adopts Parliament's first-reading position on the proposed regulation on combating late payment in commercial transactions.
  2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal.
  3. Amends recital 12 to state that acceptance or verification procedures are often used to delay payment and must be objectively justified by the contract's nature.
  4. Amends recital 18 to require fair compensation for recovery costs adapted to the invoice value and cumulated with late-payment interest.
  5. Amends recital 21 to prohibit contractual terms and practices that abuse freedom of contract to the creditor's disadvantage, including restrictions on assigning credit or using court executive orders.
  6. Amends recital 26 to require Member States to designate independent enforcement authorities and the Commission to check their effective performance.
  7. Inserts recital 26a requiring large undertakings to report on payment practices to increase transparency and enforcement.
  8. Amends recital 32 to defer application for micro-undertakings as debtors by a further 12 months.
  9. Amends Article 3 to allow acceptance or verification procedures only where strictly necessary and approved by the Commission, with a maximum duration of 30 calendar days.
  10. Amends Article 8 to set flat-fee compensation for recovery costs at EUR 50, EUR 100 or EUR 150 depending on the transaction value.
  11. Amends Article 9 to prohibit contractual terms and practices that exclude or limit the creditor's right to assign credit or use court executive orders.
  12. Amends Articles 13, 14 and 14a to require independent enforcement authorities, Commission oversight, and yearly reporting by large undertakings on payment practices.

Who is affected

  • Small and medium-sized enterprises and micro-undertakings, which the report says face cash flow disruptions from late payments.
  • Large undertakings, which would have to report yearly on their payment practices.
  • Member States, which would have to designate independent enforcement authorities and notify rules to the Commission.
  • Creditors, whose rights to assign credit or use court executive orders would be protected.
  • Debtors, who would pay tiered flat-fee compensation for recovery costs.

Figures and deadlines

  • EUR 50 per commercial transaction of a value between 0 and EUR 1 500.
  • EUR 100 per commercial transaction of a value between 1 501 and EUR 15 000.
  • EUR 150 per commercial transaction above 15 000 EUR.
  • Maximum duration of acceptance or verification procedure: 30 calendar days.
  • Payment period shall not exceed 30 calendar days after the procedure.
  • Deferral for micro-undertakings as debtors: a further 12 months.
  • Commission report on implementation every 4 years.
  • Notification deadline for Member States: not later than 12 months from entry into force.

Legal basis: Article 294(2) and Article 114 of the Treaty on the Functioning of the European Union.