Invoice Due Date and Reminders (2026)
Find out what due date to set for an invoice, how to proceed with reminders, and how much the interest for late payment is in 2026.
The invoice due date is your choice
You set the invoice due date yourself – by agreement with the customer, usually in the terms of business or directly in the contract or order. The law doesn't dictate anything to you, it only fills the gap for situations where you don't explicitly agree a due date.
When you don't agree a due date
Under § 1963 of the Civil Code (Act No. 89/2012 Coll.), between businesses a debt is due within 30 days from the day the debtor received the invoice or another payment request – or from the day the goods or service were handed over, if that's later. This is a default (non-mandatory) rule: a contractual arrangement always takes precedence.
Common practice
In practice, a due date of 14 days is most commonly used between self-employed persons and companies. A shorter period improves your cash flow, while a longer one (30 days or more) tends to be standard with larger corporate customers with fixed payment cycles.
When the period starts running
The due date period is calculated from the date the invoice is received, not from the date it was issued. If you send the invoice by email, keep proof of sending – in a dispute, this proves when the customer actually received the invoice. Always state the due date on the invoice as a specific calendar date, not just a number of days (see invoice requirements).
Procedure for an unpaid invoice
- Friendly reminder after the due date 3–5 days after the due date, a short email or phone call is enough – it's often just an oversight, not unwillingness to pay.
- 1st written reminder usually 7–14 days after the due date; state the invoice number, the amount owed and a new replacement payment deadline.
- 2nd reminder with a warning another 7–14 days; warn about interest for late payment and the possibility of assigning the receivable to a collection agency or filing a lawsuit.
- Pre-action notice under § 142a of the Civil Procedure Code a written notice delivered to the debtor at least 7 days before filing a lawsuit – without it you risk that even if you win, the court won't award you reimbursement of the proceedings costs.
- Lawsuit in court or handover to a collection agency for undisputed receivables you can request the issue of an electronic payment order; an alternative is assigning the receivable or out-of-court debt recovery.
What a delay costs: late payment interest and a contractual penalty
For late payment you're entitled to interest for late payment even without a special arrangement in the contract – it follows directly from the law (§ 1970 of the Civil Code), and its amount is set by Government Regulation No. 351/2013 Coll.
Amount of late payment interest
The rate equals the CNB repo rate valid on the first day of the calendar half-year in which the delay occurred, increased by 8 percentage points. For a delay occurring in the 2nd half of 2026, the decisive CNB repo rate valid as of 1 July 2026 is 3.75%, so the total late payment interest rate is 11.75% per year (3.75% + 8 p.p.). For a later delay, always check the current repo rate on the CNB website.
Contractual penalty
Besides the statutory interest, you can also agree a contractual penalty for late payment in the contract or terms of business – typically as a percentage rate for each day of delay (e.g. 0.05–0.1%) or a fixed amount. Between businesses, the amount of a contractual penalty isn't limited by law, and both sanctions, interest and the penalty, can be applied at the same time if you agree so contractually.
Both received late payment interest and a contractual penalty are taxable income – you include them in your tax base the same as revenue (see Tax Administration), within the usual self-employed tax deadlines.