splatnosti

Splatnost is a Czech term used in law, accounting and finance to denote the due date or maturity of a financial obligation. It marks the moment when a payment or performance becomes legally due and payable. The exact date is usually defined in a contract, invoice, loan agreement or applicable regulation.

In invoicing and trade, the datum splatnosti is the deadline by which an invoice must be paid. Common terms include 14, 30 or 60 days, and the counting can start from the invoice date or from receipt of goods, depending on the contract. Some agreements specify business days, excluding weekends and holidays.

In lending and securities, splatnost refers to the maturity date of a debt instrument or loan. For a loan, the splatnost is when the principal is due to be repaid, often accompanied by scheduled interest payments. For bonds or other securities, it is the date when the issuer must repay the principal.

Consequences of exceeding the due date are typically called default. After splatnost, a creditor may apply late payment interest, penalties, and, if necessary, pursue collection or legal action in accordance with the contract and applicable law.

Splatnost is distinct from platnost (validity or effectiveness of a document). The term doba splatnosti or lhůta splatnosti describes the permitted time for settlement, while promlčení concerns prescription of a claim rather than its due date.

Overall, splatnost coordinates the timing of payments and expectations in financial and contractual relationships.