Invoice is not paid nach einer e-rechnung: how to check format, receipt and due date

The framework around dealing with unpaid invoices changes regularly, through new interest rates, revised format obligations or economic developments. What counts is not the announcement itself but the question of which master record, which template and which process step now needs adjusting.

The cut-off date matters: the rate applicable during the relevant period of default is the one that counts. Where default runs across a cut-off date, the calculation is split into sections. For recurring services, a consistent invoice structure prevents queries from arising in the first place. In practice, reliability pays off faster than pressure.

Practically every company that works with payment terms is affected, from trades businesses through retail and e-commerce to service providers and SaaS vendors. The difference lies less in the sector than in the volume and structure of receivables.

Business-to-business trade partly uses different values than dealings with consumers. Anyone serving both groups should hold two separate rule sets in the system. When an invoice stays unpaid, proof of delivery and of the invoice content is the first point to be checked. Applied to this topic it means: how to check format, receipt and due date.

For day-to-day operations this mainly means rework on master data and templates. Interest calculation, reminder letters, instalment plans and every report built on open items and days in default are affected.

Anyone handing receivables to a service provider should supply the calculation basis with them. Otherwise reconciliation work arises that slows the whole process. Unpaid invoices often have a formal cause: a missing purchase order number, the wrong recipient or an unclear description of services. The earlier this point is clarified, the less time enforcement costs later.

The sequence breaks down into clear stages. Step one: check the due date and whether default has occurred. Step two: send a written reminder with a calendar deadline. Step three: quantify default interest and recovery costs. Step four: escalate as soon as the deadline passes without result. What counts is less the perfect solution than one that is actually applied day to day.

Every stage needs a date, a channel and an owner. Follow-up dates are stored in the system so that no deadline lapses and no case is left sitting. The more precisely an invoice describes the service delivered, the harder it is to delay payment with follow-up questions. Everything else is subordinate to this goal: how to check format, receipt and due date.

Three areas remain worth watching: the semi-annual adjustment of the base rate, the trend in corporate and consumer insolvencies, and the further stages of the e-invoicing obligation. All three act directly on the receivables portfolio and on process design.

It also pays to look at your own customer portfolio. A cluster of late payments at individual customers is an early warning signal that appears before any statistic. A brief confirmation of receipt from the customer saves a great deal of later discussion. Standardisation reduces effort here far more than additional checking does.