Recovering Overdue Invoices: Letter Templates & Collection Method
Follow a structured three-step collection process: a polite reminder shortly after the due date, a firm second notice two weeks later, followed by a formal notice of default (mise en demeure) specifying a final deadline. Our generator creates custom letters in English, French, and Arabic.
Updated on 27/10/2026Prepared by eFacto based on official texts · chartered accountant review in progress
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When and how should you follow up on an unpaid invoice?
As early as possible: delays that linger become significantly harder to collect. A proven methodology relies on three progressively firmer written, dated notices.
| Timing | Stage | Tone |
|---|---|---|
| On due date or a few days after | Reminder | Courteous: assumes an administrative oversight |
| Approximately 15 days later | Second Follow-up | Firm: highlights statutory payment terms |
| Approximately 30 days later | Formal Demand (Mise en demeure) | Formal: final deadline prior to legal recovery action |
This timeline represents industry best practice rather than a statutory obligation. Tailor it to your client relationship and invoice balance.
What does Moroccan Law 69-21 mandate for late payments?
A defaulting commercial debtor owes statutory fines to the State Treasury based on the overdue duration, and the creditor preserves the legal right to claim compensatory late interest.
For companies with annual turnover over 2 million dirhams, payment is due within 60 days (or up to 120 days if contractually agreed). Detailed fine calculations are outlined in our Law 69-21 guide.
What must a formal demand letter (mise en demeure) contain?
Precise identification of the overdue invoice and outstanding balance, passed due date, a strict cure period (e.g. 8 days), and the explicit mention of legal litigation upon non-payment. Always send via verifiable delivery.
- Invoice number, issuance date, outstanding amount, and maturity date;
- Summary of preceding reminder communications;
- Clear curing deadline calculated from receipt date;
- Announced legal remedies: formal recovery proceedings and statutory interest.
For substantial commercial disputes, consult legal counsel before initiating formal court actions.
Frequently asked questions
How many reminders should be sent before a formal demand?
Standard business practice suggests two written notices: a polite reminder followed by a firm notice. The formal demand letter represents the final pre-litigation step.
Can payment reminders be sent via email or WhatsApp?
Yes for initial notices, provided you retain written and timestamped records. For the formal demand (mise en demeure), prioritize registered mail with acknowledgement of receipt or bailiff delivery.
Are the letter templates available in other languages?
Yes: switch the site language to French or Arabic and our tool will generate corresponding localized letters.
Compliant invoices, verified VAT, tracked deadlines
eFacto calculates line-by-line VAT at applicable statutory rates and monitors payment deadlines for your clients and suppliers.
Try eFacto for freeOfficial sources
- Moroccan Law No. 69-21 amending the Commercial Code — Statutory payment terms, Treasury penalties, creditor compensation rights
- Grant Thornton Morocco Advisory Note — Creditor compensation and handling of commercial invoice disputes
General information updated on indicated date. For specific cases, consult official texts or a chartered accountant.