Zahlungsrabatt

Zahlungsrabatt, also known as cash discount or prompt payment discount, is a reduction in price offered by a seller to a buyer for paying an invoice promptly. This incentive is typically applied when the buyer settles the outstanding amount before the due date specified in the payment terms. The purpose of a Zahlungsrabatt is to encourage faster cash flow for the seller and reduce their exposure to credit risk. For the buyer, it represents a cost saving on their purchases.

Common payment terms that include a Zahlungsrabatt are often presented in a format like "2/10, n/30". This means that the buyer can deduct 2% of the invoice total if they pay within 10 days of the invoice date. Otherwise, the full net amount (n) is due within 30 days. The specific percentage of the discount and the period within which it is applicable vary depending on the industry, the relationship between buyer and seller, and the seller's financial needs.

Implementing a Zahlungsrabatt can be beneficial for both parties. Sellers receive their money faster, which can improve their liquidity and reduce the need for external financing. This also lowers the risk of bad debt. Buyers, by taking advantage of the discount, can effectively reduce their procurement costs, which can improve their profit margins. However, buyers must carefully assess if the discount offered is financially advantageous compared to other uses of their available cash or alternative financing options.