Nouvelle mention sur les factures
Within the framework of the new Law N° 2012-387 of 22 March 2012, effective 1 January 2013, a fixed allowance of 40 euros is now applicable to any late payment during a commercial transaction between professionals.
For its application, a new reference should be made on invoices, indicating: "fixed allowance for collection fees: 40 euros". This allowance does not replace late penalties which shall also remain applicable, and concerns only professionals, to the exclusion of private individuals.
The lack of this reference in the payment terms shall expose the professional to sanctions.