Przyczyny i skutki zatorów płatniczych w przedsiębiorstwach w sektorze B2B w Polsce i krajach europejskich
Causes and effects of payment backlogs in B2B sector in Poland and European countries

Author(s): Agata Sierpińska-Sawicz
Subject(s): Economy, Business Economy / Management, Micro-Economics, Law on Economics, Accounting - Business Administration, Business Ethics, EU-Legislation
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: zatory płatnicze;sektor B2B;przeterminowanie płatności faktur;kredyt kupiecki;
Summary/Abstract: The aim of the article was to analyse overdue invoice payments that generate payment backlogs and their economic consequences. Based on the data taken from the European Payment Index Reports, the analysed period was divided into two sub-periods: 2016–2019 and 2020–May 2023. The level of payment backlogs in the first period was mainly affected by internal factors—instruments of the trade credit policy, such as dates and forms of invoice payment and precautions undertaken against the risk of loss of receivables. From 2020, the increase in payment backlogs was caused by macro factors such as the economic situation, the level of inflation and interest rates or exchange rate policy. The negative effects of payment backlogs, such as additional costs of penalty interest, debt collection costs, deterioration of financial liquidity, loss of income, problems with staying on the market, limited implementation of innovations and development, redundancies and the lack of new hires after 2020 have clearly intensified. On a macro scale, they will be one of the causes of the economic slowdown.

• Details
• Contents