資料來源: 歐盟
整個歐洲經濟都受到逾期付款的負面影響。為保護歐洲企業,尤其是中小型企業免遭逾期付款,歐盟於 2011 年 2 月通過了關於打擊商業交易中逾期付款的指令 Directive 2011/7/EU 。
歐洲每年都有數以千計的中小型企業 (SME) 在等待支付應收帳款時破產。失去工作,扼殺創業精神。延遲付款導致行政和財務負擔,當企業和客戶位於不同的歐盟國家時,這種負擔尤其嚴重。跨境貿易不可避免地受到影響。
對於歐洲重要的中小企業來說,現金流的任何中斷都可能影響到償付能力與破產之間的距離。經濟危機帶來了許多困難,但對中小企業而言,相對於越來越少的信貸額度和銀行貸款,延遲付款所帶來的挑戰更是高得不成比例。
為保護歐洲企業,尤其是中小型企業,避免延遲付款並提高其競爭力,指令 2011/7/EU關於打擊商業交易中的逾期付款於 2011/2/16通過,歐盟國家最遲將於 2013/3/16將其納入國家法律。該規定制定了嚴格的措施,如果歐盟國家正確實施這些措施,將對就業、增長和改善企業流動性做出重大貢獻。
原文摘錄:
Late Payment Directive
The entire European economy is negatively affected by late payment. To protect European businesses, particularly SMEs, against late payment, the EU adopted Directive 2011/7/EU on combating late payment in commercial transactions in February 2011.
Each year across Europe thousands of small and medium-sized enterprises (SMEs) go bankrupt waiting for their invoices to be paid. Jobs are lost and entrepreneurship is stifled. Late payment causes administrative and financial burdens, which are particularly acute when businesses and customers are in different EU countries. Cross-border trade is inevitably impacted.
For Europe’s valued SMEs, any disruption to cash flow can mean the difference between solvency and bankruptcy. The economic crisis presented numerous difficulties, but for SMEs the challenges presented by late payment have grown disproportionately as credit lines and bank loans become less available.
To protect European businesses, in particular SMEs, against late payment and to improve their competitiveness, Directive 2011/7/EU on combating late payment in commercial transactions was adopted on 16 February 2011 and was due to be integrated into national law by EU countries by 16 March 2013 at the latest. This directive puts in place strict measures which, when properly implemented by EU countries, will contribute significantly to employment, growth and an improvement in the liquidity of businesses.
Main provisions of the directive
- public authorities have to pay for the goods and services that they procure within 30 days or, in very exceptional circumstances, within 60 days
- enterprises have to pay their invoices within 60 days, unless they expressly agree otherwise and provided it is not grossly unfair
- automatic entitlement to interest for late payment and €40 minimum as compensation for recovery costs
- statutory interest of at least 8% above the European Central Bank’s reference rate
- EU countries may continue maintaining or bringing into force laws and regulations which are more favourable to the creditor than the provisions of the directive
避免延遲付款問題長年存在,年前應該收到的料錢,也被拖款,差點過不了年,長期配合的客人也是被廠商拖欠,一家拖一家,差一點沒辦法過好年,最後自己還用車去借款,才讓員工過好年,然後過完年也不是馬上收到到3月底才收到,台灣向歐洲這樣有執行力該多好,預期還有利息
這樣措施確實蠻好的喔,可以避免一些帳務問題,時常催廠商款項催到好像是我們欠他們一樣,要低聲下氣看他們心情,一聽到風聲他們有款進來,馬上去催,如果剛開始就有這樣的措施,也許可以少一點客戶欠費
已經不報任何希望,對廠商的信任,換來只是無情的對待,過幾天如果再沒收到款,我們也會跳票,一跳票也無法在業界繼續生存,再多的法條規則,也防不了惡意拖欠款的客人,已死心。
一環扣著一環, 客戶拖款, 後面整個供應鏈都會受到影響, 付款條件真的需要規範一下了
面對客戶拖款真的很無奈,若是可以談如何分期支付都好,最怕是不回應,如果多幾家這樣的客戶,我們不倒才怪,沒有這麼多週轉金去墊錢,政府是不是在設立公司前就能審核一下負責人或相關股東的信用評價,遇到這類無誠信的客戶真的會很頭痛