[2] Like all European Union directives, this is an instrument which requires member states to enact its provisions in national legislation by 16 March 2013.

[5] In Ireland, the Directive has been implemented through the European Communities (Late Payment in Commercial Transactions) Regulations 2012.

In the United Kingdom, the Directive was implemented through the Late Payment of Commercial Debts Regulations 2013 (SI 395/2013).

In 2016, the European Commission reported concerns that in commercial relations, businesses, especially small and medium-sized enterprises (SMEs), are reluctant to: (a) Dispute the terms of a contract (ex.

In an invitation to tender issued on 19 July 2016, the Commission has indicated its intention to undertake "an in-depth assessment of measures, both regulatory and voluntary, that have been put in place in the Member States to address the problem of late payment in commercial relations between undertakings".