How do you collect a debt in the Netherlands?
Debt collection (incasso) in the Netherlands runs from a payment reminder and a demand letter to court proceedings and enforcement if the debtor still does not pay. The rules apply to Dutch and foreign creditors alike when the debtor is based in the Netherlands. This guide sets out each step, what it costs, which interest you can charge and when you need a bailiff (gerechtsdeurwaarder) or a lawyer (advocaat), with sample letters and clauses under Dutch law.
Key facts (October 2026)
- Statutory interest: 4% a year for consumers and other non-commercial claims; 10.40% commercial interest between businesses since 1 July 2026 (Articles 6:119 and 6:119a of the Dutch Civil Code).
- Collection costs: statutory scale from 15% of the first €2,500, minimum €40, maximum €6,775 (Article 6:96 of the Dutch Civil Code).
- Consumers: collection costs only after a written reminder giving 14 days to pay, counted from the day after receipt.
- Businesses: at least €40 in collection costs without any reminder; payment terms longer than 60 days are only valid if expressly agreed and not grossly unfair.
- Court: claims up to €25,000 go to the cantonal court, where you do not need a lawyer.
- Limitation: invoice claims are time-barred after 5 years (consumer sales: 2 years), unless interrupted in writing.
On this page
How do you collect a debt in the Netherlands, step by step?
- Check the payment term and whether the debtor is in default.
- Contact the debtor and send a payment reminder.
- Send a demand letter; for a consumer, the statutory 14-day letter.
- Calculate interest and collection costs and add them to the claim.
- Agree a payment arrangement if the debtor cannot pay at once.
- Instruct a bailiff, collection agency or lawyer if the debtor still does not pay.
- Start court proceedings with a writ of summons and obtain a judgment.
- Enforce the judgment through the bailiff: seizure of bank accounts, wages or assets.
Along the way, protect your position: invoke retention of title or the right of reclamation for delivered goods, interrupt the limitation period in writing, and reclaim the VAT on a debt that proves uncollectable.
When is a Dutch debtor in default?
Most invoices state a payment term. If the debtor does not pay within that term, the debtor is in default (verzuim) from the day after it expires, without any reminder or notice (Article 6:83(a) of the Dutch Civil Code). Without an agreed payment term, the creditor must first send a notice of default (ingebrekestelling) giving a reasonable period to pay; the debtor is in default once that period has passed.
Between businesses, statutory commercial interest is due from the day after the agreed payment date. If no payment date was agreed, it runs from 30 days after the debtor received the invoice (Article 6:119a(1) and (2) of the Dutch Civil Code). Businesses may agree a payment term of up to 60 days; a longer term is only valid if it was expressly agreed and is not grossly unfair to the creditor (Article 6:119a(5)). A large company paying a small or medium-sized supplier may not agree a term of more than 30 days (Article 6:119a(6)). Dutch public authorities must in principle pay within 30 days (Article 6:119b).
Contact the debtor and send a payment reminder
A phone call is often the quickest first step, especially when you want to keep the business relationship. If the debtor is a company, speak to someone who may represent it; the Dutch trade register of the Chamber of Commerce (KvK) shows who that is. Ask whether the delivery was in order, whether the invoice was received and whether the debtor agrees with it, and try to obtain a firm promise to pay by a specific date. Keep notes of every conversation: they can serve as evidence later.
A payment reminder is a friendly letter sent a few days after the payment term has expired. State that interest and collection costs will be charged if payment is not made.
Demand letter and the 14-day letter for consumers
If the reminder does not help, send a formal demand letter. Its content depends on who the debtor is.
Debtor is a consumer
Before you can charge collection costs to a consumer, the consumer must receive a written reminder after the default that gives 14 days to pay and states the amount of collection costs that will be charged if payment is not made in time (Article 6:96(6) of the Dutch Civil Code). The 14 days start on the day after the consumer receives the letter. A court may assume receipt on the second day after sending, with Sundays, Mondays and public holidays not counting (Supreme Court, 25 November 2016, ECLI:NL:HR:2016:2704). A letter that states the term wrongly, for example "within 14 days of sending this letter", does not meet the requirements, and then no collection costs are due. In practice creditors therefore allow at least 16 or 17 days from sending.
Debtor is a business
No 14-day letter is required. In a commercial transaction you can claim at least €40 in collection costs without any reminder, from the day after the payment date (Article 6:96(4)). A demand letter is still useful: it sets a last deadline, announces legal action and interrupts the limitation period.
What should a demand letter contain?
- the delivery, the invoice number, invoice date, due date and amount;
- the reminders and contacts so far;
- a final payment term (for a consumer: 14 days after receipt);
- the interest and collection costs that will be charged, with the amount of the costs for a consumer;
- the announcement that legal action will follow, and a sentence interrupting the limitation period.
Sample demand letter under Dutch law
To date you have not paid invoice number [...] of [date], due on [date], for an amount of EUR [...]. A payment reminder was sent to you on [date]. We hereby request you to pay this amount within [14 days after receipt of this letter / [...] days] to IBAN [...] in the name of [...], stating the invoice number.
If payment is not made in time and in full, we will hand the claim over for collection and start legal proceedings. In that case we will also claim statutory interest and extrajudicial collection costs of EUR [...].
This letter is also intended to interrupt the limitation period of our claim under Article 3:317(1) of the Dutch Civil Code; we unequivocally reserve our right to payment.
Send the letter by post and by email and keep a copy. If the debtor may deny receipt, also send it by registered post or courier with proof of delivery.
Free toolDemand letter generatorA payment reminder, 14-day letter or final demand under Dutch law, ready to send.Create a letterInterest and collection costs
Statutory interest
Interest runs from the start of the default. Unless a different rate was agreed, the statutory rate applies: 4% a year for consumers and other non-commercial claims (Article 6:119 of the Dutch Civil Code, set by decree) and the commercial rate of 10.40% a year between businesses since 1 July 2026 (Article 6:119a; the ECB refinancing rate plus 8 percentage points, Article 6:120(2)). Interest is added to the principal after each full year.
Free toolStatutory interest calculatorInterest and collection costs on an unpaid invoice, with every rate since 1995.Calculate interest| Period | Statutory interest (6:119) | Commercial interest (6:119a) |
|---|---|---|
| 1 July 2026 to present | 4.00% | 10.40% |
| 1 January 2026 to 30 June 2026 | 4.00% | 10.15% |
| 1 July 2025 to 31 December 2025 | 6.00% | 10.15% |
| 1 January 2025 to 30 June 2025 | 6.00% | 11.15% |
| 1 July 2024 to 31 December 2024 | 7.00% | 12.25% |
| 1 January 2024 to 30 June 2024 | 7.00% | 12.50% |
| 1 July 2023 to 31 December 2023 | 6.00% | 12.00% |
| 1 January 2023 to 30 June 2023 | 4.00% | 10.50% |
Sources: decrees setting the statutory interest rate (Bulletin of Acts and Decrees) and the ECB refinancing rate plus the statutory mark-up. Current rates are published by the Dutch government on rijksoverheid.nl (in Dutch).
Extrajudicial collection costs
Reasonable costs of collecting a claim out of court are recoverable (Article 6:96(2)(c) of the Dutch Civil Code). The Besluit vergoeding voor buitengerechtelijke incassokosten sets the maximum:
| Principal | Percentage |
|---|---|
| First €2,500 | 15% (minimum €40) |
| Next €2,500 (€2,500 to €5,000) | 10% |
| Next €5,000 (€5,000 to €10,000) | 5% |
| Next €190,000 (€10,000 to €200,000) | 1% |
| Above €200,000 | 0.5% (total maximum €6,775) |
Example: on an unpaid invoice of €10,000 the maximum is €375 + €250 + €250 = €875. Towards consumers the scale is mandatory and cannot be exceeded (Article 6:96(5)). Between businesses other amounts may be agreed, for example in general terms and conditions; without such an agreement the scale applies, with a minimum of €40.
Commercial debt collection between businesses
When both creditor and debtor are businesses, Dutch law gives the creditor a stronger position than against a consumer:
- Higher interest: the commercial rate (10.40% since 1 July 2026) applies automatically from the day after the payment date, without a reminder.
- Minimum costs: at least €40 in collection costs is due without a reminder; higher costs can be agreed in your general terms and conditions.
- No 14-day letter: the consumer rules of Article 6:96(6) do not apply.
- Payment terms are capped: 60 days unless expressly agreed otherwise and not grossly unfair; 30 days when a large company pays an SME.
- Security: retention of title and the statutory right of reclamation protect suppliers of goods, also in the buyer's bankruptcy (see below).
The commercial rate also applies to transactions with Dutch public authorities (Article 6:119b of the Dutch Civil Code).
Payment arrangement
If the debtor cannot pay at once, agree a payment schedule and confirm it in writing. Stipulate that the arrangement lapses without notice if an instalment is missed, so that the full balance becomes due immediately.
Sample payment arrangement
On [date] we agreed a payment schedule for invoice [...] of EUR [...]. You will pay the outstanding amount in [...] instalments: EUR [...] no later than [date], EUR [...] no later than [date] and the remaining EUR [...] no later than [date], to IBAN [...] in the name of [...], stating [...].
If an instalment is not paid in full and on time, this arrangement lapses without any notice of default and the full outstanding amount becomes due immediately, plus interest and costs. Please sign and return a copy of this letter within one week; without your signed copy the arrangement does not take effect.
This letter is also intended to interrupt the limitation period under Article 3:317(1) of the Dutch Civil Code; we unequivocally reserve all our rights.
Collection agency, bailiff or lawyer?
- Collection agency (incassobureau): sends letters and negotiates out of court, but cannot enforce. Agencies that collect from consumers in the Netherlands must be registered with Justis under the Wet kwaliteit incassodienstverlening (in force since 1 April 2024) and meet quality standards. Collection from businesses falls outside that Act.
- Bailiff (gerechtsdeurwaarder): sends demand letters, serves the writ of summons, may represent you before the cantonal court and enforces judgments by seizure and public sale.
- Lawyer (advocaat): required for court proceedings outside the cantonal court (claims above €25,000), for summary proceedings at the district court, for a request for prejudgment attachment and for a bankruptcy petition.
Bailiffs and collection lawyers are also subject to the quality standards for consumer collection, but are registered with their own professional bodies.
Court proceedings and costs
To force payment you need an enforceable title, usually a judgment. Proceedings start with a writ of summons (dagvaarding), served on the debtor by a bailiff, which sets out the claim and attaches the evidence: the contract or order confirmation, the applicable general terms, delivery notes, invoices, reminders and the demand letter. If the debtor does not appear, the court gives judgment in default unless the claim appears unlawful or unfounded. If the debtor defends, the court sets a written round or a hearing.
Cantonal court or district court?
The cantonal court (kantonrechter) hears claims up to €25,000, including the interest accrued up to the date of the summons, and rental, employment, agency and consumer-sale cases regardless of the amount (Article 93 of the Dutch Code of Civil Procedure). Before the cantonal court you may act yourself or be represented by an authorised representative, such as a bailiff or collection agency (Articles 79(1) and 80(1)). Other cases go to the civil division of the district court, where only an advocaat can act for you (Article 79(2)). See our overview of the Dutch court system.
Court fees at the cantonal court in 2026
| Value of the claim | Companies and other non-natural persons | Natural persons |
|---|---|---|
| Up to €500 | €139 | €93 |
| €500 to €1,500 | €350 | €233 |
| €1,500 to €2,500 | €397 | €265 |
| €2,500 to €5,000 | €529 | €265 |
| €5,000 to €12,500 | €559 | €265 |
| Above €12,500 | €1,504 | €753 |
Only the claimant pays a court fee at the cantonal court. Source: Rechtspraak, court fees for cantonal cases 2026 (Government Gazette 2025, 39855). Persons of limited means pay €93.
The bailiff's costs for serving the summons and the court fee are usually awarded against the losing debtor, together with a fixed contribution to legal costs. With a judgment, the bailiff can seize bank accounts, wages, movable property or real estate. See enforcement of Dutch judgments.
Debtors in other EU countries
If the debtor is based in another EU member state, two European procedures can help:
- European order for payment (Regulation 1896/2006): for uncontested cross-border money claims, without an amount limit.
- European Small Claims Procedure (Regulation 861/2007, as amended by Regulation 2015/2421): a written procedure for cross-border claims up to €5,000.
Which court has jurisdiction and which law applies depends on the contract and EU rules; see jurisdiction in international disputes.
Retention of title and the right of reclamation
If you delivered goods that were not paid for, recovering them can limit your loss, also in the buyer's bankruptcy.
Retention of title
A retention of title must be agreed, usually in the general terms and conditions. The buyer then only becomes owner once the agreed performance has been completed; the law presumes a condition precedent (Article 3:92(1) of the Dutch Civil Code). It can only secure claims for the price of goods delivered or to be delivered under a contract, for related work and for damages for non-performance of such contracts, including earlier and later contracts with the same buyer. A clause that goes further is to that extent void (Article 3:92(2)).
If you supply goods that become part of the furnishings of the buyer's premises (bodemzaken), the Dutch tax authorities may in some cases levy on them for the buyer's tax debts; check this before relying on retention of title for such goods.
Sample retention of title clause
1. All goods delivered by the Seller remain the property of the Seller until the Buyer has paid in full: (a) the price of all goods delivered or to be delivered under this or any other contract with the Seller, (b) the price of work performed or to be performed under such contracts, and (c) any claims for damages for failure to perform such contracts.
2. Until ownership passes, the Buyer shall keep the goods separately and identifiably, insure them and not pledge them or grant any other right in them to a third party. The Buyer may sell the goods in the ordinary course of business.
3. If the Buyer fails to pay on time, applies for a suspension of payments or is declared bankrupt, the Seller may recover the goods. The Buyer grants the Seller access to its premises for that purpose.
Right of reclamation
Even without retention of title, a seller of movable goods that are not registered property can reclaim them by a written statement to the buyer if the price has not been paid and the conditions for termination are met (Article 7:39 of the Dutch Civil Code). The statement terminates the sale and the buyer's ownership. The right lapses once both six weeks have passed since the price became due and 60 days have passed since the goods were stored with the buyer (Article 7:44). Act quickly once a payment term has expired. In the buyer's bankruptcy, address the statement to the trustee (curator).
Sample letter to the bankruptcy trustee
We understand that you have been appointed trustee in the bankruptcy of [...]. We have a claim on the bankrupt company of EUR [...] plus interest and costs for unpaid deliveries; copies of the invoices are enclosed. Under our general terms and conditions, which applied to these deliveries and are enclosed, we retained title to all goods delivered. The goods can be identified as follows: [...].
We hereby invoke our retention of title and, in addition, our statutory right of reclamation under Article 7:39 of the Dutch Civil Code. Please confirm within seven days that you acknowledge our rights, that the goods are secured and when we can collect them.
How long can you collect? Limitation periods
A claim for payment under a contract is time-barred five years after the day following the date it became due (Article 3:307 of the Dutch Civil Code). Interest claims also have a five-year period (Article 3:308). For a consumer sale of goods the price claim is time-barred after two years (Article 7:28). See also our guide to limitation periods under Dutch law.
You interrupt the limitation period with a written reminder or a written statement in which you unequivocally reserve your right to payment (Article 3:317(1)), or when the debtor acknowledges the debt (Article 3:318). A new period then starts on the next day (Article 3:319). The Supreme Court assesses whether a letter is clear enough in light of its wording and the circumstances, so use explicit wording, such as:
This letter is also expressly intended to interrupt the limitation period of the above claim under Article 3:317(1) of the Dutch Civil Code. We unequivocally reserve our right to payment and all other rights in this respect.
Can you reclaim the VAT on a bad debt?
Yes. Dutch VAT that you paid on an invoice can be reclaimed as soon as the claim is (partly) uncollectable. At the latest, the claim counts as uncollectable one year after the agreed payment date; if no payment term was agreed, the statutory term of 30 days after receipt of the invoice applies. You process the refund in the VAT return for the period in which that year expires or the claim becomes uncollectable (Dutch Tax Administration).
Filing for the debtor's bankruptcy
A debtor who has stopped paying can be declared bankrupt at the request of one or more creditors (Article 1 of the Dutch Bankruptcy Act). The court must find, summarily, that the debtor has stopped paying and that the petitioning creditor has a claim (Article 6(3)). In practice you also have to show that there is at least one other creditor. The petition must be filed by an advocaat. A bankruptcy petition can be an effective way to obtain payment, but if the debtor is declared bankrupt, an ordinary creditor often receives little; file your claim with the trustee as soon as possible.