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.
Find out when entities must report and how we determine their reporting periods.
Invoices to report
Understand which invoices and transactions entities must report.
Learn how the Regulator monitors and enforces compliance.
How to report
Read our guidance on how to submit a payment times report.