Late Payments Are Not Always About Cash Flow

October 01, 2026

Late payments continue to be a common challenge for businesses, but the reasons behind them are not always strictly financial.

Late Payments Aren't Always About Cash Flow | United TranzActions

United TranzActions · Accounts Receivable · 2026

Late Payments Accounts Receivable B2B Payments Payment Request Links Cash Flow

According to the 2026 Atradius Payment Practices Barometer, approximately seven in ten U.S. companies continue to experience late payments from B2B customers. On average, overdue invoices represent 22% of B2B receivables.

By the numbers

~7 in 10 U.S. companies experience late payments from B2B customers.

22% of B2B receivables are overdue invoices, on average.

While customer liquidity constraints remain the most frequently reported reason for delays, the research points to several operational factors as well, including slow internal approvals and technical issues with online payment systems. Across North America, businesses also report banking delays and difficult payment methods as contributing factors.

For businesses managing accounts receivable, that distinction matters.

The Friction

Some Delays Are Financial. Others Are Operational.

A customer experiencing a cash flow shortage may simply need more time. There is only so much an A/R team can do to influence that situation.

Operational friction, however, is different.

A payment may be ready for approval but still move slowly through an internal process. Before completing the transaction, a customer may need to:

Locate an earlier invoice
Find payment instructions
Access a portal
Contact the vendor for additional information

Individually, these may seem like minor steps. Across hundreds or thousands of invoices, they can create additional work for both the customer and the A/R team.

The Atradius findings reflect this broader picture. While liquidity remains the primary driver of late payments, operational issues such as approval processes, banking delays and payment administration continue to affect payment timing across North America.

Where to Start

Make the Next Step Clear

Businesses cannot eliminate every reason an invoice becomes overdue, but they can look for unnecessary friction within the parts of the process they control.

One place to start

The payment request itself.

When sending an invoice or following up on an outstanding balance, consider how many steps the customer needs to take before they can complete the payment. Ask:

Does the customer already have what they need?
Is the payment option easy to locate?
Can they move directly from the reminder to the transaction?

Reducing those steps can make the experience more straightforward for customers while helping A/R teams spend less time repeating payment instructions or responding to routine payment questions.

This is also consistent with what businesses are already doing. Atradius reports that U.S. companies are using digital solutions, automated communications and online payment options as part of their approach to managing B2B receivables.

How UTA Helps

Bringing the Payment Option Closer to the Customer

Payment Request Links are one way businesses can simplify that process.

United TranzActions (UTA) Payment Request Links allow businesses to send customers a secure payment request by email or text, or provide access through a QR code. Instead of requiring the customer to determine where or how to complete the transaction, the payment option can be included directly within the communication they receive.

Email Text QR Code

For an A/R team, this can be particularly useful for invoice reminders, individual payment requests or situations where providing a direct next step can simplify the customer experience.

Payment Request Links at work

79% of Payment Request Links sent through our solution result in payment.

Late payments will always have different causes, and no payment technology can solve every one of them. But when a customer is prepared to complete a payment, the process itself does not need to add another obstacle.

Remove the Extra Steps Between Your Invoice and Payment

If you would like to see how Payment Request Links can fit into your invoice reminders and follow-ups, we'd welcome the opportunity to review your current A/R process with you.

Mark Tapia
Vice President, Business Development
mtapia@unitedtranzactions.com | 800.858.5256 ext. 3028 | Direct: 786.264.7028
www.unitedtranzactions.com

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