Reporting requirements

Large businesses and other reporting entities must provide certain information in their payment times reports about invoices paid to their small business suppliers. 

What is in a report

See what information entities must include in their reports.

Reporting periods

Find out when entities must report and how we determine their reporting periods.

Invoices to report

Understand which invoices and transactions entities must report.

Also see


Learn how the Regulator monitors and enforces compliance.

How to report

Read our guidance on how to submit a payment times report.