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Statutory interest in the Netherlands on a B2B invoice is the statutory commercial interest (wettelijke handelsrente) of article 6:119a of the Dutch Civil Code. It runs from the day after the payment deadline, without a reminder. This page is for suppliers, finance managers and in-house counsel with an unpaid Dutch invoice. It explains how to claim the interest, which payment terms apply and when to instruct a Dutch lawyer.
What is statutory commercial interest under Dutch law?
Statutory commercial interest is the compensation a debtor owes by law for paying a commercial invoice late. It applies to contracts between businesses and to contracts with public bodies. In those relationships it replaces the lower ordinary statutory interest.
The rule sits in article 6:119a paragraph 1 of the Dutch Civil Code. It covers a “commercial agreement” (handelsovereenkomst). That is a contract for consideration to give or do something, concluded between businesses or legal entities. A natural person counts when acting in the course of a profession or business. A sale of goods, a service contract and a construction contract between two companies all qualify. Article 6:119b contains a parallel rule for contracts with public bodies.
From which day does statutory commercial interest run?
Interest runs from the day after the agreed final payment date until the day the debtor pays. Did the parties agree no payment date? Then interest is due by operation of law 30 days after the debtor received the invoice.
Article 6:119a paragraph 2 gives three fallback starting points when the contract is silent:
- 30 days after the start of the day following receipt of the invoice.
- 30 days after receipt of the goods or services. This applies if the invoice date of receipt is uncertain, or if the invoice arrived first.
- 30 days after acceptance or verification. This applies if the debtor stipulated a check period and received the invoice before the check.
An acceptance or verification period may not exceed 30 days from receipt (article 6:119a paragraph 4). A longer period needs express agreement and may not be grossly unfair to the creditor. None of these starting points requires a reminder. That is the main practical difference with ordinary statutory interest.
How does it differ from ordinary statutory interest and consumer claims?
Ordinary statutory interest (article 6:119) applies to contracts with consumers and to non-contractual claims. It only runs once the debtor is in default. A government decree sets its rate, without a link to the European Central Bank.
Default (verzuim) usually requires a written notice with a reasonable period to pay (articles 6:81 and 6:82). It arises without notice when a fixed payment term expires, unless that term has another purpose (article 6:83 under a). The table compares the three regimes.
| Point | Ordinary interest | Commercial interest, B2B | Commercial interest, public body |
|---|---|---|---|
| Legal basis | Art. 6:119 Civil Code | Art. 6:119a Civil Code | Art. 6:119b Civil Code |
| Typical debtor | Consumer, or liable party outside a contract | Business or legal entity | State, province, municipality, water board, other public body |
| Interest starts | When the debtor is in default | Day after agreed payment date; otherwise 30 days after invoice | Day after agreed payment date; otherwise 30 days after invoice |
| Rate | Set by decree (art. 6:120(1)) | ECB refinancing rate + 8 points (art. 6:120(2)) | ECB refinancing rate + 8 points (art. 6:120(2)) |
| Interest added to principal | After each year | After each year | After each year |
| Fixed €40 minimum | No; consumer rules apply | Yes (art. 6:96(4)) | Yes (art. 6:96(4)) |
For consumers, collection costs follow separate rules. They only become due after a reminder giving the consumer 14 days to pay (article 6:96 paragraph 6).
Is your Dutch customer past its payment date and ignoring reminders? Ask a Dutch lawyer to calculate the interest and costs on your overdue invoices before you send a final demand.
What is the current statutory commercial interest rate?
According to the Dutch government website Rijksoverheid.nl, statutory commercial interest has been 10.4% since 1 July 2026. Ordinary statutory interest for non-commercial transactions has been 4% since 1 January 2026. Both figures were checked on 6 October 2026.
The commercial rate changes every half year. Under article 6:120 paragraph 2, it equals the ECB rate for its latest main refinancing operation before the half year starts, plus 8 percentage points. Interest already running moves to the new rate at the start of each half year. Before you send a claim, check the current figure on Rijksoverheid.nl under “Hoe hoog is de wettelijke rente?”.
How is statutory interest calculated, including interest on interest?
You calculate interest on the unpaid principal for each day of delay. Each half year has its own rate. After every full year of delay, the interest for that year is added to the principal.
That annual addition is in article 6:119a paragraph 3 and, for public bodies, article 6:119b paragraph 3. Article 6:119 paragraph 2 has the same rule for ordinary interest. The law provides for this addition once a year only. A practical calculation looks like this:
- Establish the start date: the day after the agreed payment date, or the statutory fallback date.
- Split the period of delay into half years starting on 1 January and 1 July.
- Apply each period’s rate to the outstanding principal for the days in that period.
- After each full year from the start date, add that year’s interest to the principal.
- Continue until the day of payment. A part-payment goes first to costs, then to interest due, then to principal and running interest (article 6:44 Civil Code).
Example: a German manufacturer delivers machine parts to a Dutch distributor on 30-day terms. The invoice stays unpaid for 18 months. For the first year, the manufacturer applies the rates of the half years concerned to the invoice amount. It then adds that interest to the principal. The interest for the next six months is calculated on the higher amount. On top of that, the manufacturer claims the fixed compensation of at least €40.
What are the maximum payment terms between businesses?
Businesses may agree a payment term of up to 60 days. A longer term needs an express clause and may not be grossly unfair to the supplier. A large company paying a smaller supplier is limited to 30 days.
The 60-day limit is in article 6:119a paragraph 5. Whether a longer term is grossly unfair (kennelijk onbillijk) depends partly on three factors. These are objective reasons for the debtor to depart from 60 days, the nature of the goods or services, and any serious deviation from good commercial practice. The 30-day rule for large companies is in article 6:119a paragraph 6, in its current wording since 1 July 2022. A clause agreeing a longer term in that relationship is void.
Who counts as a large company and who counts as an SME?
The test uses the size criteria of article 2:397 paragraphs 1 and 2 of the Dutch Civil Code. As of October 2026 these are: assets up to €25,000,000, net turnover up to €50,000,000, and fewer than 250 employees on average. Group companies that would be consolidated count towards the figures.
The debtor is “large” if it failed to meet at least two criteria on two consecutive balance sheet dates. The protected creditor is a natural person acting in business, or a legal entity that met at least two criteria in that period. A sole trader supplying a multinational is protected. Two large companies dealing with each other fall under the 60-day rule.
Which payment terms apply when a public body pays?
A Dutch public body must in principle pay within 30 days. The contract can expressly set a longer term if the special nature of the contract objectively justifies it. Even then, the term may not exceed 60 days.
These limits are in article 6:119b paragraph 5. Public bodies include the State, provinces, municipalities, water boards and bodies governed by public law. Two rules differ from the private-sector regime. A public body owes no statutory interest to the extent the delay cannot be attributed to it (paragraph 7). A higher agreed rate counts as statutory interest under this article (paragraph 8).
Can a contract set its own interest rate or a longer payment term?
A contract can set a payment date within the statutory limits and can stipulate contractual interest. The rules on payment terms and on the €40 compensation still limit what a debtor can impose through its purchasing terms.
For ordinary interest, article 6:119 paragraph 3 lets a higher agreed rate continue after default. For public bodies, article 6:119b paragraph 8 treats a higher agreed rate as statutory interest. Article 6:119a has no such sentence. In a B2B contract, the effect of an interest clause therefore depends on its wording. No statutory interest is due while the creditor itself is in default (article 6:119a paragraph 7). Large customers often impose long terms in their purchasing conditions. Check whether the term was agreed expressly and stays within 30 or 60 days.
What is the fixed €40 compensation and when is it due?
In a commercial agreement the debtor owes at least €40 for extrajudicial collection costs. The amount is due without a reminder from the day after the payment deadline. The parties cannot exclude it to the creditor’s detriment.
The rule is in article 6:96 paragraph 4 of the Dutch Civil Code. It covers agreements under articles 6:119a and 6:119b. The €40 is a floor, not a cap. Reasonable out-of-court costs can be higher. What you recover then depends on the work done and on the contract. Our page on how collection costs are calculated in the Netherlands explains that test. Costs covered by the court’s order on legal costs fall outside this claim (article 6:96 paragraph 3).
How do you claim statutory interest from a Dutch debtor?
You claim statutory interest in your demand, stating the start date, the legal basis and the rate per period. If the debtor still does not pay, you include the interest in your claim before a Dutch court.
- Check the contract and general terms for the payment date, any interest clause and the governing law.
- Determine the start date under article 6:119a paragraph 1 or 2 and calculate the interest per half year.
- Send a demand letter under Dutch law for principal, interest and at least €40 in costs.
- If the debtor may move assets, consider a prejudgment attachment in the Netherlands.
- Start proceedings and ask for interest “until the day of full payment”. Interest then keeps running after the judgment.
- Have a bailiff (gerechtsdeurwaarder) enforce the judgment; see enforcement of a judgment in the Netherlands.
Watch the time limits too. Our overview of limitation periods in the Netherlands explains when a claim becomes time-barred. The full process, from first reminder to enforcement, is on our debt collection in the Netherlands hub. MAAK Advocaten handles collection, attachment and proceedings at first instance and on appeal.
Has a Dutch customer imposed a 90-day term on you, or does it dispute your interest claim? Have a Dutch lawyer check your payment terms and interest claim and tell you which steps fit your case.
Frequently asked questions about statutory interest in the Netherlands
Do I need to send a reminder before commercial interest starts to run?
No. Under article 6:119a, statutory commercial interest runs from the day after the agreed payment date. Without an agreed date, it runs by operation of law from the statutory fallback date. A reminder is still useful. It records the amount claimed and gives the debtor a last chance before further steps.
Does the interest rate stay the same for the whole period of delay?
No. Under article 6:120 paragraph 2, running interest moves to the new rate on the first day of each half year. A claim covering several half years therefore uses several rates. Check each rate on Rijksoverheid.nl before you put a figure in a demand letter or a summons.
Can a debtor refuse the €40 because the invoice is small?
Article 6:96 paragraph 4 sets no minimum invoice amount for the fixed compensation. In a commercial agreement, at least €40 is due without a reminder from the day after the payment deadline. The parties cannot depart from this to the creditor’s detriment. A clause excluding the €40 therefore does not help the debtor.
Does statutory commercial interest apply to a foreign supplier?
Articles 6:119a and 6:119b apply when Dutch law governs the contract. The supplier’s nationality does not decide that question. If your contract or general terms choose another law, that choice affects which interest rules govern the claim. Check the choice-of-law clause before you calculate anything.
Is a 90-day payment term in a B2B contract void?
It depends on the parties. If a large company pays an SME, any term above 30 days is void under article 6:119a paragraph 6. Between other businesses, a term above 60 days needs an express clause. It must also not be grossly unfair to the creditor.
