Unpaid commercial invoices are among the most common matters reaching the Investment and Trade Court. A recent final ruling of the Third Department, issued in early 2026 and not appealed, illustrates the evidentiary standards applied, the treatment of technical defences, and the approach to compensation for delayed payment.
The Facts
The plaintiff, a wholesale supplier, entered into a business-development agreement in 2024 with the defendant, a retail operator, for the supply of goods to the defendant's outlets. The plaintiff delivered the goods and issued invoices signed and stamped by the defendant's personnel. An outstanding balance accumulated. The plaintiff served a final notice which went unanswered, and subsequently filed for the principal debt, compensation for loss caused by the delay, costs, and immediate execution.
The defendant raised two defences. First, a standing objection: the defendant's trade name on the statement of claim was said not to match its registered name. Second, a challenge to the evidence: the invoices had been produced as photocopies and, on the defendant's submission, should not be admitted as proof.
The Court's Analysis
The Court rejected both defences. On the identity point, the commercial registration number shown on the contract and on the stamped purchase orders matched the defendant's own registration. A surface difference in the way the trade name was written did not defeat the claim where the underlying registration was consistent. On the evidentiary point, Article 86 of the Commercial Law (Law No. 27 of 2006) permits all methods of proof in commercial matters, whatever the value of the transaction, unless the law provides otherwise. The photocopied invoices, combined with the contract, the bank statements, and the stamped purchase orders, formed an adequate evidentiary record.
The Court appointed a financial expert. The expert met with both sides, reviewed the contract, the invoices, and the commercial books, and confirmed the outstanding balance due to the plaintiff. The Court adopted the expert's findings, consistent with the settled approach of accepting properly-reasoned expert reports that are supported by the record.
Compensation for Delay
The Court applied Article 268 of the Civil Code. Where the subject of an obligation is a sum of money and the debtor fails to pay after notice, the court may award compensation to the creditor on proof of damage. Consistent with Cassation authority, the Court treated service of the statement of claim as a formal notice for the purposes of Article 268.
On the facts, the defendant's withholding of payment caused the plaintiff loss of the use of the funds, the cost of pursuing collection, and the intangible harm of being denied what was owed. The Court awarded compensation in addition to the principal balance due. The judgment was ordered to be immediately enforceable with bond, reflecting that commercial matters enjoy immediate execution by operation of law.
Takeaways
Three practical points follow. First, commercial creditors benefit from the flexible evidentiary regime under Article 86 of the Commercial Law, which accepts copies of documents where supported by the wider record. A contract, purchase orders with entity stamps, and bank transfer records together form a strong combined proof. Second, identity defences based on trade-name discrepancies rarely succeed where the commercial registration number is consistent across the documents. Drafting contracts with reference to the registration number forecloses this line of argument. Third, compensation for delayed payment under Article 268 is a real remedy and should be pleaded as a matter of course. The statement of claim itself can serve as the formal notice on which the Article depends.
This article is provided for general information only and does not constitute legal advice.
Are you owed money on unpaid invoices?
We act for suppliers and service providers before the Investment and Trade Court in recovering commercial debts with compensation for delay.
Recovering unpaid invoices → Contact the firm →