El periodo medio de pago a proveedores es a menudo complejo pues va más allá de trámites contables e incide en las relaciones comerciales, la imagen empresarial y la viabilidad a largo plazo. Por eso han aumentado las obligaciones de información en las propias cuentas anuales.
La Ley 3/2004, de 29 de diciembre, de medidas de lucha contra la morosidad en las operaciones comerciales, modificada a lo largo de años, establece un período medio de pago máximo a proveedores de 60 días, y unas obligaciones de información por parte de las sociedades mercantiles.
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