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Reporting On Payment Practices


Large companies now have to report on their payment practices to suppliers twice yearly. This article gives more detail.


Whilst SMEs will not need to report, it is hoped that payment terms they receive from large companies will improve due to the ‘naming and shaming’!

Where an SME has one or more large companies as clients, it could also use the information to be forewarned of payment practices. At the very least, the information might allow an SME to forecast its cash flow more accurately.

As it is still early days, there does not appear to be many reports filed but, if you want to search for a report, click here:

This should not be relied upon for legal advice. If you would like any further information or advice please email

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