The issue is no longer theoretical. It is now a fully operational concern.

Discover how KAERUS supports businesses in avoiding penalties related to payment terms and regaining control over their cash flow.

In 2026, DGCCRF inspections relating to intercompany payment terms are intensifying. They are no longer limited to regulatory oversight. They now form part of a more systematic enforcement approach.

At the same time, a clear operational reality is emerging.
Payment delays are becoming increasingly widespread.

Nearly 86% of businesses report facing late payments, with average delays regularly exceeding ten days. While these discrepancies may appear manageable, they have an immediate impact on cash flow and financial stability.

╰⪼ Every additional day of delay directly ties up cash and weakens your ability to make decisions.

The risk is no longer marginal.
It is becoming systemic.

This growing gap between regulatory requirements and operational practices creates a direct risk zone for business leaders.

What you cannot see yet is already costing you

A late payment is never an isolated issue. It forms part of a chain of imbalances that gradually takes hold.

Supplier payment cycles lengthen, decisions are postponed, invoices remain outstanding and overall financial visibility becomes fragmented. The drift develops without any obvious breaking point.

╰⪼ The problem may not yet be visible. But it is already active.

The effects are immediate: pressure on cash flow, reduced visibility over upcoming financial movements, slower decision-making and increased exposure to regulatory inspections.

A penalty is never the starting point.
It is the consequence of financial management that has already deteriorated.

A stable legal framework, now effectively enforced

Payment terms are governed by the French Commercial Code, in particular Articles L441-10 and L441-16.

The principle is well established. Payments between businesses must be made within prescribed maximum periods, beyond which late-payment penalties become due.

What is changing is not the rule itself, but the level of enforcement.

Inspections are now more structured and increasingly followed by concrete action. Penalties relating to late payments can reach €2 million, with the amount potentially doubled in the event of repeated infringements.

╰⪼ The systematic publication of sanctions further increases their impact.

The issue is no longer theoretical.
It is fully operational.

More targeted inspections, revealing deeper weaknesses

DGCCRF actions are no longer aimed solely at imposing sanctions. They are increasingly designed to drive lasting changes in business practices.

╰⪼ Every year, several hundred companies are inspected, with a significant proportion facing enforcement measures.

The infringements identified are rarely isolated errors. They generally reveal established structural weaknesses, such as repeated breaches of statutory payment terms, failure to apply late-payment penalties, unsuitable contractual conditions or internal processes that generate unnecessary delays.

The key issue is not the number of inspections.
It is their ability to expose structural weaknesses in the management of accounts receivable.

Public exposure as an additional sanction

The nature of enforcement has changed. Beyond the financial penalty itself, visibility has now become a major source of risk. Publishing enforcement decisions turns an internal compliance issue into an external signal.

╰⪼ A clear “name and shame” approach is now firmly established.

A sanctioned company does not face financial consequences alone. It publicly exposes a weakness in its financial management.

In an environment where financial credibility directly affects relationships with partners, lenders and stakeholders, that impact can be decisive.

The businesses most exposed

Risk increases significantly in certain situations, particularly during periods of poorly structured growth, within multi-entity organisations involving complex approval processes, where recurring cash-flow pressure exists, or where reliable performance indicators are lacking.

In these situations, the issue is not temporary.
It becomes embedded.

The breaking point is operational, not legal

In the vast majority of cases, payment-term failures are not primarily compliance problems.

They result from insufficient operational structure: poor monitoring of outstanding receivables, unclear responsibilities, decisions made without consolidated financial visibility and inefficient internal processes.

╰⪼ In most cases, companies that face sanctions are not failing businesses. They are businesses that are insufficiently managed.

The real issue is not the regulation itself.
It is the ability to control accounts receivable.

Meanwhile, some businesses are building a decisive advantage that often remains invisible to their competitors

They do not simply endure payment delays.
They manage them.

They continuously measure actual payment times, identify discrepancies as soon as they arise, make decisions using consolidated information and secure their cash flows.

This approach changes everything: greater stability, stronger visibility and increased investment capacity.

What a structured diagnostic really delivers

Once payment terms begin to deteriorate, isolated corrective actions are no longer enough. What is required is a precise, fact-based assessment of the situation.

A structured diagnostic identifies actual discrepancies, highlights operational bottlenecks and measures exposure to both financial and regulatory risks.

In most cases, it reveals imbalances that are already established but have not yet been identified internally.

Within a matter of days, you gain a clear and immediately actionable view of the situation, together with clearly defined priorities.

Kaerus focuses on operational effectiveness. Our work results in a concrete action plan that can be implemented immediately and is fully aligned with your organisation.

Once implemented, the impact can be measured: shorter payment cycles, improved cash flow, stronger financial visibility and more secure practices in the event of regulatory inspections.

╰⪼ You no longer correct problems after the fact. You manage them proactively.

Kaerus supports business leaders and finance departments in building a more robust approach to payment-term management and transforming a regulatory constraint into a performance driver.

🔗 Activate your diagnostic now

Kind regards,
The Kaerus Team
Chartered Accountancy Firm in Paris
www.kaerus.fr