Simplified B2B Collection Procedure: What the 10 April 2026 Law Changes for French CFOs

⚡ 30-second summary
- On 10 April 2026, the French National Assembly definitively adopted a new simplified collection procedure for undisputed commercial claims between professionals.
- Mechanism: a judicial officer (commissaire de justice) can issue an enforceable title without going through a judge, provided the debtor does not contest within the deadline after a notice to pay.
- Time saved: 4 to 8 weeks to obtain an enforceable title (vs 3 to 6 months for a classic injonction de payer).
- Conditions: certain, liquid and due commercial debt, between professionals registered on the Trade and Companies Register, uncontested by the debtor. If the debtor seriously contests, the case shifts back to the standard judicial route.

On 10 April 2026, the French National Assembly definitively adopted the law instituting a simplified collection procedure for undisputed commercial claims. For a CFO or credit manager, it is the most structural reform of French collections law since the 2019 ordinance on enforceable titles for small claims. Key points, real scope and concrete action plan: here is what matters.

Context: why a new procedure

B2B unpaid invoices represent €15 billion of lost cash for French SMEs in 2024 (CPME, Business Mediator). Nearly one quarter of business failures stem from payment delays or defaults. The first Payt x Ipsos barometer (March 2026) shows that 53% of companies have already been jeopardized by a payment incident.

Against this backdrop, traditional procedures (injonction de payer, référé provision) remain cumbersome: several months of delay, overloaded commercial courts, high cost for claims under €10,000. The legislator sought a faster route for undisputed claims between professionals.

What the 10 April 2026 law provides

The law creates a collection route reserved for commercial claims between merchants, allowing the creditor to obtain an enforceable title through a commissaire de justice (bailiff) without first going through a judge, as long as the debtor remains silent after a notice to pay.

Three key features:

• Scope: certain, liquid and due commercial claims between professionals registered on the Trade and Companies Register.
• Trigger: non-contest within a mandatory deadline after a notice to pay served by a bailiff.
• Effect: the bailiff issues the enforceable title, opening the door to enforcement measures without a prior judgment.

The procedure remains conditional on the absence of serious contest: if the debtor challenges the claim (even partially), the case goes back to the standard judicial route. In short, the new route accelerates "simple" unpaid claims but does not replace the injonction de payer when there is a dispute.

Impact on CFOs

1. Potential 60-120 day time saving

Where an injonction de payer can take 3-6 months between petition, order, service and opposition, the new procedure targets 4-8 weeks to reach an enforceable title. For a CFO chasing DSO reduction, it is a direct lever on claims > 60 days — typically the heaviest items in the aging report.

2. Increased pressure on bad payers

Debtors who weaponize silence as a dilatory tactic (not contesting but not paying) lose most of their leverage. Failing to respond to a notice triggers an enforceable title. This is a cultural shift: "I'll pay when I can" becomes significantly more expensive.

3. Rebalanced collections mix

For a credit manager, the typical sequence evolves:

• D+0 to D+30: amicable dunning (email, phone)
• D+30 to D+45: demand letter
• D+45 to D+60: bailiff notice to pay (rather than a systematic injonction de payer)
• D+60 to D+90: enforceable title if no contest

This requires updating collection policies and escalation thresholds. Costs shift: more bailiffs, fewer lawyers on small files.

4. Documentation quality becomes critical

To benefit from the simplified route, the creditor must produce an impeccable documentation chain: purchase order, delivery note, invoice, accepted general terms. Any gap tips the file into contest. CFOs should structure a standardized claim file from invoicing onward.

What does not change

• Commercial disputes (delivery failure, quality, penalties) remain under commercial courts.
• B2C claims remain under consumer law.
• Fraudulent or non-contractual claims do not qualify.
• Late-payment interest (ECB rate + 10 points) and the €40 flat fee continue to apply.

5-step CFO action plan

1. Map current aging. Identify undisputed claims > 60 days. These are the natural candidates.
2. Update the collections policy. Add a "bailiff notice" threshold at D+45 or D+60 depending on customer typology.
3. Secure the claim file. Audit 10 recent invoices. Fix gaps (unsigned GT&C, missing delivery notes).
4. Redefine the vendor mix. Negotiate a fee grid with 1-2 bailiff partners.
5. Train the collections team. A half-day workshop is enough to embed the new procedure.

Watchpoints

• Relationship risk: the procedure's speed can surprise customers used to 6-month delays. Reserve for repeat offenders or non-strategic accounts.
• Interplay with e-invoicing: mandatory B2B e-invoicing from 1 September 2026 changes evidence management. Watch legal archiving.
• Implementing decree: some details (exact deadlines, formalisms) will be set by decree. Monitor.
• Cross-border: cross-border claims are out of scope. The European Order for Payment Procedure remains the reference.

Conclusion

The 10 April 2026 law is good news for CFOs exposed to B2B unpaid invoices: it shortens enforcement and strengthens the credibility of dunning. But it does not replace a rigorous credit policy or an efficient upstream collections engine. Judicial enforcement was never the right lever to reduce DSO: the real lever sits in the first 45 days.

At Cleavr, this is exactly the amicable window where our Cleavr Intelligence AI agent compounds performance: smart dunning, prioritization, real-time escalation. When a file does move to enforcement, it arrives with a clean documentation chain, perfectly primed for the new procedure. Discover Cleavr.

Further reading

• Formal demand letter France 2026: template, deadlines and legal effects — the legal step before the new procedure.
• B2B pre-litigation: steps, levers and mistakes to avoid — to master the critical amicable phase.
• How to choose an AI collections platform in 2026 — to automate the documentation chain.
• Bad debt: definition and how to prevent it — to understand the accounting issues.

FAQ

When does the new procedure become applicable?

The law was definitively adopted on 10 April 2026, but its effective application depends on the publication of implementing decrees, expected within 3 to 6 months following promulgation. In practice, the first uses should occur from summer or autumn 2026. To verify on Legifrance and the Journal Officiel.

What is the contestation deadline open to the debtor?

The precise deadline will be set by decree. Initial analyses by specialized firms anticipate a deadline of 30 days from the service of the notice to pay by the judicial officer. During this period, the debtor can contest the debt by any means (letter, email, formal opposition). In the absence of contestation, the enforceable title is issued.

What is the minimum or maximum amount for using this procedure?

Unlike the existing simplified collection procedure (debts < €5,000 with judicial officer), the new procedure imposes no strict ceiling. It can be used for all certain, liquid and due commercial debts, regardless of amount. In practice, it will be most relevant for debts of €5,000 to €50,000, the bracket where the injonction de payer is heavy but where the debtor has little incentive to contest.

How much does the new procedure cost?

Precise costs will be set by decree. Expected ranges: €100 to €300 in judicial officer fees for the notice to pay, plus post-title enforcement fees (bank account seizure, asset seizure). Globally comparable to an injonction de payer (€35 court fees + service fees, totaling €100 to €200), but without lawyer costs since the procedure is non-contentious.

Does this procedure replace the injonction de payer?

No, it complements it. The injonction de payer remains usable for all B2B and B2C debts. The new simplified procedure is exclusively reserved for undisputed B2B commercial debts. In case of serious contestation by the debtor, the case automatically shifts to the classic judicial route (injonction de payer or summons on the merits).

What if the debtor partially contests the debt?

A partial contestation (for example: acknowledging €7,000 out of €10,000 claimed) shifts the entire file to the judicial route. The creditor cannot obtain an enforceable title for the uncontested portion via the new procedure: they must engage an injonction de payer or summons for the entire amount. This is an important limit to anticipate.

Does the procedure apply to cross-border debts?

No. Cross-border commercial debts between European professionals remain governed by Regulation (EC) No 1896/2006 establishing the European Order for Payment Procedure. For non-EU debts, classic routes apply (summons, exequatur of foreign decisions).

Can the debtor oppose after the enforceable title is issued?

Once the enforceable title is issued and notified, the debtor still has classic recourse routes (opposition, appeal) according to the rules of civil procedure. But the burden of proof is reversed: it is up to them to demonstrate why the debt was not due, no longer up to the creditor to demonstrate their right. Significantly more solid legal position for the creditor.

What impact on invoicing data archiving?

The documentation chain becomes critical. To benefit from the new procedure, the creditor must be able to produce within hours: signed purchase order (or electronic order acknowledgment), accepted GTC, delivery note or service-rendered attestation, compliant invoice, prior demand letter. The generalization of e-invoicing from September 2026 facilitates this traceability but imposes a 10-year legal archiving obligation.

Sources

Institutional and regulatory sources (Tier 1)

• Legifrance — 10 April 2026 simplified collection law — Full text and implementing decrees.
• Article L441-10 of the French commercial code — B2B late payment penalty regime.
• Article D441-5 of the French commercial code — €40 fixed indemnity for collection costs.
• Service-Public.fr — Injonction de payer and simplified procedure — Official guide.
• DGFIP — B2B e-invoicing reform 2026 — Timeline and obligations.

Sector studies (Tier 3)

• Atradius Payment Practices Barometer 2026 — B2B payment terms and unpaid invoices in Europe.
• Allianz Trade — Insolvency Report 2026 — Business insolvencies and credit risk.
• AFDCC — French credit manager survey 2026 — French credit managers' practices.
• Business Mediator — 2025 annual report — Commercial disputes and unpaid invoices.
• CPME — SME Barometer 2025 — Impact of unpaid invoices on French SMEs.