B2B Debt Collection in France 2026: Methods, Legal Deadlines and Court Procedures

An unpaid invoice is rarely just a billing problem. For a small or medium-sized French company, one or two overdue receivables can be enough to miss a payroll or tax deadline the following month. The trade receivables ledger — recouvrement de créances (debt collection / credit control) — is one of the most neglected cash-flow levers in French businesses, yet French law gives creditors an unusually complete set of tools to enforce payment.

This guide sets out the structured approach we use on client engagements at Hayot Expertise: from prevention through escalating amicable steps to judicial enforcement.

Direct answer. Effective B2B debt collection in France follows a fixed sequence: solid contractual prevention (clear terms and conditions, deposit, credit check), then escalating amicable reminders, then formal notice by registered letter, then the appropriate court route depending on the amount and level of dispute — ending, if necessary, with enforcement by a commissaire de justice (judicial officer / bailiff).

French commercial law (the LME reform, codified at Article L441-10 of the Code de commerce) caps B2B payment terms at:

• 60 days from the invoice date, or
• 45 days end of month from the invoice date.

These limits are mandatory; they cannot be waived by contract to the creditor's disadvantage. Once the deadline passes, two automatic penalties apply without any formal demand:

1. Late-payment interest at a rate at least equal to three times the statutory interest rate, or the ECB rate plus 10 percentage points.
2. A flat recovery indemnity of 40 euros per invoice (indemnité forfaitaire de recouvrement), due from the first day of delay.

In practice, most French SME creditors never claim these penalties — an oversight that amounts to subsidising slow-paying clients.

Prevention is significantly cheaper than recovery. The cases that prove hardest to collect are almost always those where the creditor took no contractual precautions at the outset.

Four preventive measures worth putting in place:

1. Clear, enforceable general terms and conditions (CGV): specify payment deadlines, late-payment rates, the 40-euro flat indemnity, and any retention-of-title clause. Terms must be accepted before or at the time of the first order.
2. A deposit at order stage: 30–50 % depending on sector. It reduces exposure and tests the client's real solvency from the start.
3. A credit check: consult published accounts on Infogreffe, the Banque de France credit rating, or a third-party scoring service before extending significant credit to a new client.
4. A per-client credit limit: set a ceiling based on the client's financial profile and stick to it even under commercial pressure.

Amicable recovery — recouvrement amiable — works through an escalating sequence. The frequent mistake is sending one reminder, waiting six weeks, then sending another at the same tone and formality. Each step must increase in firmness.

The formal notice by registered letter with acknowledgement of receipt (LRAR) is the pivotal document: it sets a clear deadline, states the penalties incurred, and is an essential exhibit in any subsequent court filing.

When amicable steps fail, three main court routes exist:

Injonction de payer is the most widely used route for undisputed B2B debts. The creditor files a unilateral application with the court president — no initial hearing is needed. If granted, the order is served on the debtor by a commissaire de justice (judicial officer). If the debtor does not contest within the statutory period, the order becomes an enforceable title (titre exécutoire).

Référé-provision suits debts that are hard to dispute but that the debtor refuses to pay. The hearing is contradictory but rapid; the judge can award a provision covering part or all of the claim.

Full proceedings are reserved for genuinely contested claims or amounts large enough to justify the longer timeline.

For debts of 5,000 euros or less, French law (Article L125-1 of the Code des procédures civiles d'exécution) provides a simplified procedure conducted directly by a commissaire de justice (judicial officer / bailiff), without a judge.

The process works as follows:

1. The creditor mandates a commissaire de justice.
2. The officer contacts the debtor and proposes a settlement.
3. If the debtor agrees, an enforceable title is issued without a court judgment.
4. If the debtor refuses or does not respond, the procedure ends and the creditor must use a standard court route.

The main advantage is speed and reduced cost. The limitation is that the debtor's agreement is required: this is a structured mediation, not a unilateral enforcement mechanism.

An enforceable title — whether from an unopposed injonction de payer, a référé-provision ruling, or a full judgment — authorises enforcement by a commissaire de justice. Typical enforcement methods include:

• Saisie-attribution (bank account seizure): the fastest and most effective option.
• Seizure of the debtor's own receivables from their clients.
• Saisie-vente (seizure and sale of movable assets).

An enforceable title against an insolvent debtor has no practical effect. This is why early solvency checks and prompt action at the first missed payment are decisive.

Situation: a French services company issues an invoice for 8,000 euros net on 1 March 2026, with a 60-day payment term (due 30 April 2026). The client does not pay.

Accessory amounts at 15 May 2026 (15 days late):

• Flat recovery indemnity: 40 euros (due from 1 May, the first day of delay).
• Late-payment interest: 8,000 euros × approximately 12.5% (ECB + 10 points — to be verified against the rate in force) × 15/365 = approximately 41 euros.
• Total accessories: approximately 81 euros, in addition to the 8,000-euro principal.

Sequence:

1. Email reminder, 4 May.
2. Phone call, 13 May — client promises payment "next week."
3. Simple letter, 20 May after no transfer received.
4. LRAR formal notice, 28 May, payment deadline 10 June.
5. No payment by 10 June: injonction de payer application filed at the Paris Commercial Court, 15 June, with invoice copy, CGV, formal notice, and delivery tracking.
6. Order issued late June, served by commissaire de justice early July.
7. No opposition from debtor within the statutory period: enforceable title obtained.
8. Bank account seizure (saisie-attribution) executed by the commissaire de justice.

This scenario is representative of the files we handle. In straightforward cases, the total amicable-plus-judicial timeline runs to roughly four months.

Once serious doubt arises about collection, the receivable must be reclassified as a créance douteuse (doubtful debt):

• A depreciation provision is raised for the estimated loss. This is tax-deductible provided it is probable, documented, and specific to an identified debtor.
• If the debt becomes definitively irrecoverable (insolvency proceedings opened, bailiff's certificate of no assets, etc.), it is written off as a loss and deducted from taxable income.
• VAT recovery: when a debt is definitively irrecoverable, the creditor may issue a corrective invoice and recover the VAT previously remitted to the French tax authority — provided robust documentary evidence is held (correspondence, court decision, bailiff's report of failure to recover, etc.).

This accounting dimension is frequently overlooked: unprovisioned doubtful debts result in paying corporate tax on income that will never be received.

On our client engagements, we recommend not waiting more than 60 days past the due date before deciding whether internal handling is sufficient or whether outside support is needed. Warning signs:

• The debtor responds to reminders but never pays, producing a series of excuses.
• The amount exceeds the threshold at which a court procedure is financially worthwhile (typically above 1,500–2,000 euros, varying by sector).
• The debtor shows signs of financial difficulty: monitor Bodacc announcements, as the opening of insolvency proceedings triggers specific deadlines for declaring the claim.
• The commercial relationship is sensitive and a misjudged reminder could damage the broader client portfolio.

Factoring (affacturage) is a structural alternative to case-by-case recovery: it transfers the credit risk and accelerates cash receipts, at a financial cost to be built into your overall financing plan.

Disclaimer. This article presents general principles as at 29 May 2026. Late-payment rates, procedural thresholds, and court timelines may change. Every debt recovery case has specific legal, contractual, and commercial features requiring individualised analysis. This article does not replace engagement with a qualified legal professional or an expert-comptable acting under a formal engagement letter.