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Guide8 min read

How to Collect Overdue Payments

A step-by-step guide to recovering unpaid invoices professionally. From prevention to escalation - learn what works and stay compliant with EU/NL regulations.

Why Timely Collection Matters

Unpaid invoices are more than an inconvenience - they threaten your business health. Studies show that the longer an invoice remains unpaid, the less likely you are to collect it.

94%
Collection rate
within 30 days
74%
Collection rate
after 90 days
57%
Collection rate
after 6 months

The Real Impact

  • Cash flow disruption: Can't pay your own bills, suppliers, or employees
  • Lost time: Hours spent chasing payments instead of earning
  • Business relationships: Tension with otherwise good customers
  • Mental stress: The worry of unpaid work weighing on you

Payment Collection Timeline

Follow this proven timeline to maximize your collection rate while maintaining professional relationships.

Day -7
Reminder
Send payment reminder before due date
Day 0
Due Date
Invoice payment is due
Day +3
Follow-up
Friendly reminder email
Day +7
Second Notice
Email + SMS reminder
Day +14
Escalation
Phone call + formal email
Day +30
Final Notice
WIK-brief / Demand letter
Day +45
Collection
Collection agency or legal
1

Prevention

Set yourself up for success

The best way to collect overdue payments is to prevent them in the first place. Clear terms and professional invoicing go a long way.

Clear Payment Terms

State payment terms upfront in contracts and on invoices. "Net 14" or "Due within 30 days" - be specific.

Professional Invoices

Include all required details: invoice number, date, due date, payment methods, and your business details.

Multiple Payment Options

Accept cards, iDEAL, SEPA, and other methods. The easier to pay, the faster you get paid.

Deposits for Large Projects

For big jobs, ask for 25-50% upfront. This commits the customer and reduces your risk.

Payment Terms Template

Payment is due within [14/30] days of invoice date. Late payments may incur a [X]% monthly interest charge and statutory collection costs as per Dutch/EU law.

2

Friendly Reminders

Most overdue payments aren't intentional

Before due date and shortly after, send polite reminders. Most late payments are simply forgotten or overlooked.

Timing Your Reminders

7 days before
"Your invoice #123 is due next week"
Informative
On due date
"Payment reminder: Invoice #123 is due today"
Neutral
3 days after
"Friendly reminder: Invoice #123 is now overdue"
Gentle

Friendly Reminder Email Template

Subject: Friendly reminder - Invoice #[NUMBER] is due

Hi [Name],

I hope you're doing well! This is a friendly reminder that invoice #[NUMBER] for [AMOUNT] was due on [DATE]. If you've already sent payment, please disregard this message. If not, I'd appreciate if you could process this at your earliest convenience. Click here to pay now: [PAYMENT_LINK] Let me know if you have any questions!

Best regards, [Your Name]

Pro Tip: Automate Your Reminders

PayRequest can automatically send payment reminders before and after due dates - saving you time and awkward conversations.

3

Escalation

Increasing urgency professionally

If friendly reminders don't work, it's time to escalate. Add more communication channels and increase the urgency.

SMS Reminders

Text messages have 98% open rates. Send a brief, professional reminder with a payment link.

Phone Call

A personal call shows you're serious. Be professional, ask if there's an issue, and agree on a payment date.

Email with Read Receipt

Formal email requesting confirmation. This creates a paper trail for potential legal action.

Escalation Email Template

Subject: Important - Invoice #[NUMBER] is [X] days overdue

Dear [Name],

Despite previous reminders, invoice #[NUMBER] for [AMOUNT] remains unpaid. This invoice was due on [DATE] and is now [X] days overdue. Please arrange payment within 7 days to avoid further action. If there's an issue preventing payment, please contact me immediately so we can discuss a solution. Pay now: [PAYMENT_LINK]

Kind regards, [Your Name] [Your Business]

Keep Records

Document all communication attempts: dates, times, what was said. This is crucial if you need to escalate to legal action.

4

Formal Notice

The WIK-brief and demand letters

In the Netherlands, you must send a formal "WIK-brief" (Wet Incassokosten) before charging collection costs. This is a legal requirement.

What is a WIK-brief?

The WIK-brief (from Wet Incassokosten) is a formal final notice required by Dutch law. It gives the debtor 14 days to pay before you can add statutory collection costs.

  • Must be in writing (email with read receipt is acceptable)
  • Must state the exact amount owed
  • Must give 14 days to pay from receipt
  • Must warn about collection costs if not paid
  • Must include how collection costs are calculated

WIK-brief Template (Netherlands)

Subject: FINAL NOTICE - Invoice #[NUMBER] - 14 days to pay

Dear [Name],

Despite multiple reminders, invoice #[NUMBER] for [AMOUNT] remains unpaid (due date: [DATE]).

According to Dutch law (Wet Incassokosten), this letter serves as a formal 14-day notice. If payment is not received within 14 days of this notice, you will owe additional statutory collection costs calculated as follows:

Collection costs calculation:

First EUR 2,50015%min. EUR 40
EUR 2,500 - 5,00010%
EUR 5,000 - 10,0005%
Above EUR 10,0001%max. EUR 6,775

Please pay [AMOUNT] within 14 days to: [BANK_DETAILS] Reference: Invoice #[NUMBER]

This is a final notice before further legal action. Kind regards, [Your Name] [Your Business] [KvK number]

Important Legal Note

Collection cost rules apply only to consumer debts (B2C). For business debts (B2B), you can agree on different terms in your contract.

5

Late Fees & Interest

What you can legally charge

You're entitled to charge interest on late payments. The rates differ for consumer (B2C) and business (B2B) invoices.

Statutory Interest Rates (2025)

Consumer Debts (B2C)
6%
Wettelijke rente - Set by Dutch law, adjusts annually
Business Debts (B2B)
10.5%
Handelsrente - Higher rate for commercial transactions

Rates updated January 2025

Collection Costs (B2C)

After sending a WIK-brief and waiting 14 days, you can add these costs:

AmountCostRate
Up to EUR 2,500EUR 40 (minimum)15%
EUR 2,500 - 5,000EUR 375 + 10% over excess10%
EUR 5,000 - 10,000EUR 625 + 5% over excess5%
Over EUR 10,000EUR 875 + 1% over excess1%

Maximum: EUR 6,775

Include in Terms

Always mention late payment interest and collection costs in your payment terms. This makes them enforceable and sets expectations.

6

Final Steps

When to escalate further

If all else fails, you have options. Consider the debt amount, relationship value, and your time investment.

Collection Agency

They take 10-25% of collected amounts but handle everything. Good for larger debts where you want to preserve the relationship.

Pros
  • Professional handling
  • Higher success rate
  • No upfront cost
Cons
  • 10-25% commission
  • Slower process
  • May damage relationship
Best for: Debts over EUR 500 with unresponsive debtors

Small Claims Court

For debts under EUR 25,000, the Dutch "kantonrechter" offers a simplified procedure. You can do this yourself.

Pros
  • Lower costs
  • Legally binding
  • Court orders are powerful
Cons
  • Takes time
  • Requires paperwork
  • Court fees apply
Best for: Debts with clear documentation and uncooperative debtors

Write Off

Sometimes the cost of collection exceeds the debt value. Know when to cut your losses.

Pros
  • End the stress
  • Focus on paying clients
  • Tax deductible
Cons
  • You don't get paid
  • Sets precedent
  • Frustrating
Best for: Small debts from one-time customers with no response

Decision Guide

Debt < EUR 100
Consider writing off - collection costs may exceed value
Debt EUR 100-500
Try one more escalation, then collection agency
Debt EUR 500-5,000
Collection agency or small claims court
Debt > EUR 5,000
Legal counsel recommended - consider court action

Frequently Asked Questions

How long should I wait before sending a reminder?

Send a friendly reminder 7 days before the due date, on the due date, and 3 days after. If no response, escalate at 7 and 14 days overdue.

Can I charge interest on overdue invoices?

Yes! In the Netherlands, the statutory interest rate is 6% for consumers (B2C) and 10.5% for businesses (B2B). Make sure your payment terms mention this.

What is a WIK-brief and when do I need one?

A WIK-brief (Wet Incassokosten) is a formal 14-day notice required by Dutch law before you can charge collection costs to consumers. It must state the amount, give 14 days to pay, and explain the costs if not paid.

Should I use a collection agency or go to court?

Collection agencies are good for debts over EUR 500 when you want to preserve the relationship. Court is better when you have strong documentation and the debtor is uncooperative. For debts under EUR 100, it may not be worth the effort.

How can I prevent late payments in the first place?

Clear payment terms, professional invoices, multiple payment options, and deposits for large projects all help. Automated reminders from tools like PayRequest catch issues before they become problems.

What if the customer disputes the invoice?

Address disputes immediately. Document everything: contracts, emails, work delivered. If you can't resolve it, consider mediation before court. A disputed invoice is harder to collect through agencies.

Related Resources

Automate Your Payment Collection

PayRequest handles reminders, payment links, and follow-ups automatically. Spend less time chasing payments and more time on your work.