Small firms body criticises EU directive

The Small Firms Association (SFA) has said the new EU directive on the payment of bills by private companies within 30 days will…

The Small Firms Association (SFA) has said the new EU directive on the payment of bills by private companies within 30 days will cost small firms millions of pounds.

The new EU Directive 2000/35/EC will make it compulsory for all companies to pay accounts within 30 days following the date of receipt of invoice of goods or services.

According SFA director Mr Pat Delaney, however, 30 days will pose huge problems for many manufacturers where work in progress may take many months, particularly for large public contracts.

As a result, he says, the directive in its present form will create cash flow problems for many companies.

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"Once again in our efforts to be good Europeans we have allowed our competitors to set the pace which we must follow," Mr Delaney said.

"The result is that the cost of doing business will increase as many companies will have to resort to other forms of cash flow such as overdrafts to facilitate the introduction of this legislation".

According to the SFA, the directive needs to be changed and the period extended to 45 days rather than 30.

Companies who fail to pay their accounts within 30 days will be required by law to pay interest penalties of approximately 11 per cent per annum.

At present only public sector companies are subject to these penalties.

Currently, in Ireland:

  • Almost 70 per cent of small firms offer credit terms of 30 days or less, with only 8 per cent paid within that time.
  • 58 per cent of small firms customers regularly pay late, and almost one-third of small companies are in a situation in which 75 per cent of their customers fail to pay on time.
  • Only one firm in five uses debt collection agencies to follow up on overdue accounts.
  • Extended trade credit is the fourth most frequently used source of external finance, after overdrafts, leases/HP and medium term loans.