The amount of the flat-rate for collection fees in case of late payment in commercial transactions, introduced by Act 2012-387 dated 22 March 2012 on the simplification of the law and the easing of administrative procedures, was set by decree on 2 October 2012.

This indemnity, of an amount of €40, is due by any professional in a situation of late payment of any claim payable as of 1 January 2013. However, if the actual collection costs exceed €40, the creditor may claim additional compensation, upon production of supporting documents.

Beginning 1 January 2013, it is mandatory to indicate on general terms and conditions of sale and on invoices the existence and amount of this flat indemnity, subject to a fine of €15,000 (see Articles L.441-3 (4) and L.441-6 I (8) of the French Commercial Code).