Quickly calculate your collection costs

1. Enter the principal amount

The outstanding invoice amount, excluding interest and earlier costs. The calculator automatically applies the correct tier percentage based on this amount.

2. Choose the type of debtor

• Consumer (B2C): a natural person not acting in a profession or business.
• Business (B2B): a legal entity, or a natural person who is acting in a profession or business.

The type determines whether you need a WIK letter and whether there is room for differing contractual arrangements.

3. Indicate whether the WIK letter has been sent

For consumers you are legally obliged to first send a 14-day letter (the so-called WIK letter) stating the exact amount of collection costs that will become due after this period. Without this letter you may not charge any collection costs. The calculator then automatically sets the amount to zero.

4. Indicate whether you are liable for VAT

Is your organisation liable for VAT? Then you can offset the VAT against the Tax Authority and no 21% is added on top of the collection costs. Do you provide VAT-exempt services such as care, education or letting? Untick the checkbox. The calculator then automatically adds 21% VAT to the final amount.

Ready? Click on "Calculate collection costs"

You will see immediately:

• The base costs according to the statutory tiered scale
• The VAT where applicable
• The total amount you are allowed to charge
• The calculation steps so you know exactly how the amount is built up

Download the result as a PDF, or let Breyta start the collection for you straight away on a no cure, no pay basis.

WIK & BIK: the legal framework for collection costs

Since 1 July 2012, extrajudicial collection costs in the Netherlands have been laid down by law. The Collection Costs Act (WIK) and the Decree on compensation for extrajudicial collection costs (BIK) determine the maximum amount you may charge, when you may do so, and which procedure you must follow. Our calculator applies these rules one-to-one.

The WIK tiered scale at a glance

The compensation is calculated as a percentage of the principal amount, in five tiers:

• Up to € 2,500: 15% of the principal amount
• € 2,500 to € 5,000: € 375 + 10% of the excess
• € 5,000 to € 10,000: € 625 + 5% of the excess
• € 10,000 to € 200,000: € 875 + 1% of the excess
• Above € 200,000: € 2,775 + 0.5% of the excess

With a statutory minimum of € 40 and a maximum of € 6,775 per claim.

Difference between consumers (B2C) and businesses (B2B)

For consumers the rules are mandatory: you must first send a 14-day letter and you may not charge more than the tiered scale allows. Deviating to the disadvantage of the consumer is not permitted, not even via general terms and conditions.

For businesses the tiered scale applies as the statutory standard, but you may deviate in writing. For example via a clause in your general terms and conditions or invoice. You do not need to send a 14-day letter; a single demand letter is sufficient.

When are collection costs due?

Collection costs only become payable once the debtor is in default. For consumers this happens after the 14-day period from the WIK letter has elapsed. For businesses, after the payment term stated in the agreement or invoice, usually 30 days.

In addition to the collection costs, you may also charge statutory (commercial) interest from the moment of default.

Extrajudicial versus judicial

This calculator only calculates the extrajudicial costs: the costs you incur before any summons. If it comes to a court procedure, different rules apply. You will face court registry fees, legal costs, and (if awarded) a legal costs reimbursement from the opposing party.

Would you like to know whether a court procedure is worthwhile? Request free legal advice via /aanvraag-gerechtelijk-advies.

Disclaimer: no rights can be derived from this calculation. The outcome is based on the WIK and the BIK as they apply at the moment of calculation. For legally binding advice in your specific situation we recommend contacting a collection expert.

‍