EU Payment Observatory - 1st Thematic Report - Preventive Measures for Tackling Late Payments in B2B and G2B Transactions

Sep 16, 2026

Uploaded by Himbo

EU Payment Observatory 1st Thematic Report examines preventive measures to reduce late payments in B2B and G2B transactions across the EU. It reviews the background, defines preventive measures and their types, and explains the methodology used to identify and assess options. The report then presents measures at national level, supported by good practice examples, evaluation of payment-term controls, transparency, invoice management, e-procurement, and financial mechanisms, culminating in evidence-based conclusions.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages37

Reading Time13 min

AccessFree to download

Contents

1. Introduction

1.1. Background

1.2. Definition of preventive measures and their types

1.3. Methodology

2. Preventive measures for tackling late payments at the national level

2.1. Overview of measures implemented at the country level

2.2. Good practice examples and assessment

2.2.1. Stricter payment terms

2.2.2. Transparency and the monitoring of payment practices

2.2.3. Invoice management measures

2.2.4. E-Procurement

2.2.5. Financial mechanisms

2.2.6. Measures creating rights for suppliers

2.2.7. Other obligations for larger companies and public authorities

2.2.8. Restriction of access to public funds

2.2.9. Introduction of specific criteria in public tender assessment

2.2.10. Credit management education

2.2.11. Prompt payment codes and codes of conduct

3. Conclusions

List of figures and table

FIGURE 1: ALL IDENTIFIED MEASURES AND PREVENTIVE MEASURES

FIGURE 2: TYPES OF DOCUMENTS AND INITIATIVES

FIGURE 3: PREVENTIVE MEASURES DEPENDING ON THE TRANSPARENCY

EU Payment Observatory Preventive Measures for Tackling Late Payments in B2B and G2B Transactions 1st Thematic Report EUROPEAN COMMISSION European Innovation Council and SMEs Executive Agency (EISMEA) Sector I-02-2-Competitiveness and Internationalisation Unit I-02 – SMP / COSME Pillar Contact: Iker Ayerbe E-mail:EISMEA-SMP-COSME-LATE-PAYMENT@ec.europa.eu European Commission B-1049 Brussels EU Payment Observatory Preventive Measures for Tackling Late Payments in B2B and G2B Transactions 1st Thematic Report DISCLAIMER This document has been prepared for the European Commission, but it solely reflects the views of the authors; the Commission cannot be held responsible for any use which may be made of the information contained therein. The European Commission is not liable for any consequence stemming from the reuse of this publication. Luxembourg: Publications Office of the European Union, 2023 © European Union, 2023 Reuse is authorised provided the source is acknowledged. The reuse policy of European Commission documents is regulated by Decision 2011/833/EU (OJ L 330, 14.12.2011, p. 39) . FOR ANY USE OR REPRODUCTION OF PHOTOS OR OTHER MATERIAL THAT ISNOT UNDER THE COPYRIGHT OF THE EUROPEAN UNION (*), PERMISSION MUST BE SOUGHT DIRECTLY FROM THE COPYRIGHT HOLDERS. PRINT ISBN 978-92-9469-640-3 DOI: 10.2826/602969 PDF ISBN 978-92-9469-641-0 DOI: 10.2826/279705 GETTING IN TOUCH WITH THE EU All over the European Union, there are hundreds of Europe Direct information centres. You can find the address of the centre nearest you at: [https://europa.eu/european-union/contact/meet](https://europa.eu/european-union/contact/meet)us en On the phone or by email Europe Direct is a service that answers your questions about the European Union. You can contact this service: -by Freephone: 00 800 6 7 8 9 10 11 (certain operators may charge for these calls), -at the following standard number: +32 2 299 96 96, or -by email via: [https://europa.eu/european-union/contact_en](https://europa.eu/european-union/contact_en) FINDING INFORMATION ABOUT THE EU Online Information about the European Union in all the official languages of the EU is available on the Europa website at: [https://europa.eu/european-union/index_en](https://europa.eu/european-union/index_en) EU publications You can download or order free and priced EU publications from: [https://publications.europa.eu/en/publications](https://publications.europa.eu/en/publications). Multiple copies of free publications may be obtained by contacting Europe Direct or your local information centre (see [https://europa.eu/european-union/contact/meet-us_en](https://europa.eu/european-union/contact/meet-us_en) ). EU law and related documents For access to legal information from the EU, including all EU law since 1952 in all the official language versions, go to EUR-Lex at: [http://eur-lex.europa.eu](http://eur-lex.europa.eu) Open data from the EU The EU Open Data Portal ( [http://data.europa.eu/euodp/en](http://data.europa.eu/euodp/en) ) provides access to datasets from the EU. Data can be downloaded and reused for free, for both commercial and non-commercial purposes. Contents 1. Introduction ........................................................................................... 8 1.1. Background ................................................................................................... 8 1.2. Definition of preventive measures and their types ........................................ 9 1.3. Methodology ............................................................................................... 10 2. Preventive measures for tackling late payments at the national level .. 11 2.1. Overview of measures implemented at the country level ............................ 11 2.2 Good practice examples and assessment .................................................... 13 2.2.1. Stricter payment terms ..................

FAQs

What is the main focus of the EU Payment Observatory 1st Thematic Report?

The report focuses on preventive measures to tackle late payments in B2B and G2B transactions across the EU.

How does the report structure its analysis before presenting national-level measures?

It starts with background, defines preventive measures and their types, and describes the methodology used to identify and assess measures.

Which types of national-level preventive measures are covered?

It covers stricter payment terms, transparency and monitoring, invoice management, e-procurement, financial mechanisms, supplier rights, obligations for larger companies and public authorities, restrictions on public funds, and criteria in tender assessment, plus credit management education and prompt payment codes.

Sep 16, 2026

Uploaded by Himbo