--- type: Data & Statistics title: 28 Accounts Receivable Statistics for 2026 description: 28 accounts receivable statistics for 2026 on late payments, DSO, cash flow and AR automation, each linked to its primary source (Xero, Atradius, QuickBooks, the Federal Reserve, PYMNTS and more). resource: https://accounting.events/resources/accounts-receivable-statistics/ tags: [accounts receivable statistics, late payment statistics, DSO statistics, AR automation statistics, days sales outstanding, cash flow statistics] timestamp: 2026-10-19 --- **In North America, 43% of B2B credit sales are paid late and 6% are written off as bad debt (Atradius Payment Practices Barometer 2025).** Key accounts receivable statistics for 2026 - **47%** of B2B invoices in Western Europe are paid late, and **43%** in North America (Atradius). - US small businesses waiting on unpaid invoices are owed an average of **$17,700** (Intuit QuickBooks 2026). - Around **70%** of companies carry a DSO above **46 days** (ResolvePay analysis). - Automating more than half of AR can cut DSO by **32%**, about 19 days faster (PYMNTS). - Paidnice customers have half as many late invoices in the first 30 days (Paidnice customer data). ## Quick answer: the state of accounts receivable in 2026 Accounts receivable in 2026 is defined by persistent late payment. Around **59% of US small businesses** have invoices overdue by 30 days or more (Intuit QuickBooks 2026). About **70% of companies carry a DSO above 46 days**, tying up cash they have already earned. Late payment is the norm in B2B and a major drag on small-business cash flow. The clearest lever is automation: companies that automate more than half of their AR workflow cut DSO by about **32%, roughly 19 days faster** (PYMNTS). The 28 statistics below cover late payments, DSO benchmarks, the cost of manual AR, and the measured impact of automation, each linked to its original source. Prefer to watch? Here is the quick video run-through of these statistics. Accounts receivable is where revenue you have already earned either turns into cash or quietly stalls. The figures below pull together what the most credible recent research says about late payments, days sales outstanding, the cash-flow damage of slow collections, and the measured impact of automation. We have grouped 28 statistics into six themes and linked each one to its primary source so you can verify, cite and build on them. The headline numbers - **47%** of B2B invoices in Western Europe are paid late, and **43%** in North America (Atradius). - US small businesses waiting on unpaid invoices are owed an average of **$17,700** (Intuit QuickBooks 2026). - Around **70%** of companies carry a DSO above **46 days** (ResolvePay analysis). - Automating more than half of AR can cut DSO by **32%**, about 19 days faster (PYMNTS). **Related guides:** [how to choose accounts receivable software](/reviews/best-accounts-receivable-software/), [the best AR tools for Xero](/reviews/best-accounts-receivable-software-xero/) and [the best AR apps for QuickBooks](/reviews/best-accounts-receivable-software-quickbooks/). ## The scale of late payments Across the major B2B economies, a large share of invoices are paid after their due date every month. 01 47% of B2B invoices in Western Europe were **overdue** in 2025. Source: [Atradius Payment Practices Barometer](https://group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-western-europe-2025) 02 43% of credit-based B2B sales in **North America** are paid late. Source: [Atradius Payment Practices Barometer](https://group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-in-north-america-2025) 03 6% of B2B credit sales in North America are written off as **bad debt**. Source: [Atradius Payment Practices Barometer](https://group.atradius.com/knowledge-and-research/reports/b2b-payment-practices-trends-in-north-america-2025) 04 59% of US small businesses have invoices **overdue by 30 days or more**. Source: [Intuit QuickBooks 2026 Late Payments Report](https://quickbooks.intuit.com/r/small-business-data/small-business-late-payments-report-2026/) 05 $17,700 OWED ON AVERAGE the average amount owed to a US small business waiting on **unpaid invoices**. Source: [Intuit QuickBooks 2026 Late Payments Report](https://quickbooks.intuit.com/r/small-business-data/small-business-late-payments-report-2026/) 06 £112bn UK LATE INVOICES owed to UK small firms in **late invoices** in mid-2024. Source: [Sage / Cebr & Smart Data Foundry](https://www.sage.com/en-gb/company/digital-newsroom/2025/05/14/addressing-late-payments-could-unlock-112-billion-in-cashflow-for-small-businesses/) ## How long businesses wait to get paid Days sales outstanding and time-to-pay are the clearest measures of receivables health. Here is where they sit heading into 2026. 07 29.3 DAYS the average time US small businesses **waited to be paid** in the June 2026 quarter. Source: [Xero Small Business Insights](https://www.xero.com/us/resources/small-business-insights/latest-united-states/) 08 8.5 DAYS LATE how far past the due date invoices were paid on average in the June 2026 quarter. Source: [Xero Small Business Insights](https://www.xero.com/us/resources/small-business-insights/latest-united-states/) 09 89 DAY CYCLE the average **cash conversion cycle** across 2,700+ US public companies. Source: [CreditPulse DSO Benchmarks 2025](https://www.creditpulse.com/blog/days-sales-outstanding-dso-by-industry-2025-benchmarks-data-analysis) 10 70% of companies carry a **DSO above 46 days**, tying up cash they have already earned. Source: ResolvePay analysis 11 34% of US businesses say the time it takes to **get paid has increased** over the past year. Source: [Quadient AR Statistics 2025](https://www.quadient.com/en/blog/20-statistics-understand-accounts-receivable-landscape-2025) ## The cash-flow cost of getting paid late When money owed arrives late, the damage ripples through the whole business, from paying staff to paying suppliers. 12 A figure of 82% of business failures linked to **poor cash flow management** is widely repeated and attributed to a U.S. Bank study. The original study is not published, so we do not count it as a verified statistic. Source: no published original study 13 51% of US small firms cite **uneven cash flow** as a top financial challenge. Source: [Fed Small Business Credit Survey](https://www.fedsmallbusiness.org/reports/survey/2025/2025-report-on-employer-firms) 14 68% of CFOs say **payment delays** have caused problems for their business. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) 15 42% of US companies **struggle to meet their own obligations** when customers pay late. Source: [Quadient AR Statistics 2025](https://www.quadient.com/en/blog/20-statistics-understand-accounts-receivable-landscape-2025) 16 1.4× MORE LIKELY small businesses with more overdue invoices are **1.4x more likely** to hit cash-flow problems. Source: [Intuit QuickBooks 2025 Late Payments Report](https://quickbooks.intuit.com/r/small-business-data/small-business-late-payments-report-2025/) ## The hidden cost of manual AR Most receivables work is still done by hand. That is where the hours, the errors and the slow collections come from. 17 77% of AR teams are **behind on collections**, with two in five feeling weeks or months behind. Source: [Versapay / Wakefield Research](https://www.versapay.com/resources/how-automation-can-improve-accounts-receivable-process) 18 35% of mid-sized firms still rely **entirely on manual AR** processes. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) 19 75% of SMBs still **chase collections or handle disputes by email** and spreadsheets. Source: [Versapay AR Research](https://www.versapay.com/resources/how-automation-can-improve-accounts-receivable-process) 20 17% of businesses have **fully automated** their payment processes. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) 21 86 HRS / YEAR the average time a business affected by late payment spends **chasing it** each year. Source: [UK Small Business Commissioner](https://www.smallbusinesscommissioner.gov.uk/late-payments-research-2/) 22 $12–30 PER INVOICE the cost to process a single invoice **manually**, versus $1–5 when automated. Source: [APQC / Ardent Partners](https://www.apqc.org/resource-library/resource/total-cost-process-accounts-payable-invoice-processed) ## What automation actually changes The counterweight: the measured impact of automating reminders, payments and collections. 23 32% lower **DSO** for companies that automate more than half their AR workflow, about 19 days faster. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) 24 67% **faster collections** on average after automating accounts receivable. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) 25 91% of mid-sized businesses using automated AR report **improved cash flow**. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) 26 76% of vendors say buyers are **more likely to pay on time** when they pay electronically. Source: [PYMNTS Intelligence](https://www.pymnts.com/tracker_posts/from-friction-to-flow-ar-automation-in-2025) ## The market and the road ahead Spending on AR automation is climbing, and finance leaders increasingly treat receivables as strategic rather than back-office. 27 $4.79B 2025 MARKET the size of the global **AR automation market** in 2025, projected to reach $12.86B by 2033 (13.2% CAGR). Source: [Grand View Research](https://www.grandviewresearch.com/industry-analysis/accounts-receivable-automation-market-report) 28 75% of finance leaders say AR has gained **greater strategic importance** in the past two years. Source: [AR in 2024 Industry Report](https://cdn.prod.website-files.com/6432b294a7aa23676dfb1b63/675b292c5561fd6561f2823b_ar-in-2024-expectations-technology-opportunities.pdf) **How we compiled this.** Each statistic comes from a primary or widely recognized secondary source, named on its card. Definitions vary between studies, so check the linked source before you quote a number in a formal document. ## Frequently asked questions ### What percentage of invoices are paid late? Late payment is widespread. The 2025 Atradius Payment Practices Barometer puts around 47% of B2B invoices in Western Europe and 43% in North America past their due date. Intuit QuickBooks found 59% of US small businesses have invoices overdue by 30 days or more. ### How much do late payments cost small businesses? US small businesses waiting on unpaid invoices are owed about $17,700 on average, and UK small firms were collectively owed roughly £112 billion in late invoices in mid-2024. Intuit QuickBooks also found that small businesses with more overdue invoices are 1.4 times more likely to have cash-flow problems. ### What is a good days sales outstanding (DSO)? DSO varies by industry, but roughly 70% of companies carry a DSO above 46 days, and the average cash conversion cycle across 2,700+ US public companies sits near 89 days. Lower is better: a DSO close to your payment terms signals healthy collections. ### Does AR automation actually reduce DSO? Yes. PYMNTS Intelligence found companies automating more than half of their AR workflows cut DSO by about 32%, roughly 19 days faster, and reduced collection times by up to 67%. Some 91% of mid-sized businesses using automated AR report improved cash flow. ### Can I cite or republish these accounts receivable statistics? Yes. You are welcome to cite any statistic here. Each figure links to its original source so you can verify it, and a link back to this page on Accounting.Events is appreciated when you use the collection as a reference. Cite this page Using these figures in an article or report? Please credit Accounting.Events and link back: `28 Accounts Receivable Statistics for 2026, Accounting.Events` Figures come from public sources and may change. This collection is published by Accounting.Events. ## People also read [Free template ### AR aging report template Build the aging report behind these statistics in Excel.](/resources/accounts-receivable-aging-report-template/)[Buyer's guide ### Best accounts receivable software (by business type) The pillar guide: pick by size and accounting system, with a recommendation matrix.](/reviews/best-accounts-receivable-software/)[By accounting system ### Best AR software for Xero The top accounts receivable tools for Xero businesses, compared.](/reviews/best-accounts-receivable-software-xero/)[By accounting system ### Best AR software for QuickBooks Online Five accounts receivable apps for QuickBooks Online, compared.](/reviews/best-accounts-receivable-software-quickbooks/)[Alternatives ### Best Chaser alternatives Six Chaser alternatives on enforcement, price and reviews.](/reviews/best-chaser-alternatives/) AE About the author ## Accounting.Events Editorial Team Software research and reviews The Accounting.Events editorial team researches and maintains the software comparisons on this site. Rankings are built from published vendor pricing, verified third-party reviews on the Xero App Store, G2 and Capterra, and primary-source statistics. Every guide carries the date it was last checked. [How we research and rank](/about/)