Collection Letter Examples
View complete examples of a WIK letter with a single invoice, multiple invoices, and a final notice. Including legal explanation and downloadable PDFs.
A WIK letter (also called a 14-day notice) is a formal demand letter that you send to a debtor who has not paid. Below you will find 3 practical examples with realistic scenarios.
Example 1a: WIK Letter — Single Invoice
The most common situation: one outstanding invoice, formal demand letter.
Scenario: A freelance web designer has an outstanding invoice of €1.247,50 with an SME client. After 2 reminders still no payment. Dit is de formele WIK-brief die het recht geeft op incassokosten van €187,13 (15% van €1.247,50).
Collection costs: €187,13 (no VAT) — Total to pay: €1.434,63
Example 1b: WIK Letter — Single Invoice
The same scenario, but now for a VAT-registered business that charges 21% VAT on collection costs.
Scenario: Zelfde situatie als voorbeeld 1a, maar nu voor een BTW-plichtige ondernemer. The collection costs amount to €187,13. 21% VAT is charged on this (€39,30).
Collection costs: €187,13 + BTW €39,30 — Total to pay: €1.473,93
Example 2a: WIK Letter — Multiple Invoices
For accounting firms or companies with multiple outstanding invoices for one debtor.
Scenario: Een administratiekantoor heeft 3 openstaande facturen bij een klant: €1.850 (invoice F-2026-1234), €1.450 (F-2026-1456) en €1.521 (F-2026-1789). Totaal openstaand: €4.821. Collection costs: €607,10 (15% on the first €2.500 + 10% on the remaining €2.321).
Collection costs: €607,10 (no VAT) — Total to pay: €5.428,10
Example 2b: WIK Letter — Multiple Invoices
The same scenario, but now for a VAT-registered business that charges 21% VAT on collection costs.
Scenario: Zelfde situatie als voorbeeld 2a, maar nu voor een BTW-plichtige ondernemer. The collection costs amount to €607,10. 21% VAT is charged on this (€127,49).
Collection costs: €607,10 + BTW €127,49 — Total to pay: €5.555,59
In practice, I often see entrepreneurs claiming collection costs without a correct WIK letter. This almost always leads to rejection by the court. A WIK letter is not a formality, but a legal requirement under Article 6:96 paragraph 6 of the Dutch Civil Code.
Example 3a: Final Notice
The final warning before legal action is taken.
Scenario: Na het versturen van de WIK-brief en het verstrijken van de 14-dagen termijn is er nog steeds geen betaling ontvangen. Deze laatste aanmaning geeft de debiteur nog 7 dagen de tijd voordat juridische stappen worden ondernomen.
Principal: €1.247,50 + Collection costs: €187,13 (no VAT) — Total to pay: €1.434,63
Example 3b: Final Notice
The same scenario, but now for a VAT-registered business that charges 21% VAT on collection costs.
Scenario: Zelfde situatie als voorbeeld 3a, maar nu voor een BTW-plichtige ondernemer. The collection costs amount to €187,13. 21% VAT is charged on this (€39,30).
Principal: €1.247,50 + Collection costs: €187,13 + BTW: €39,30 — Total to pay: €1.473,93
Frequently Asked Questions
Do I need to go through all 3 steps?
No, you are only legally required to send a WIK letter (14-day notice) before charging collection costs. The final notice is optional, but can be effective if the WIK letter has been ignored.
Can I use these examples for my own business?
These examples are intended for illustration and educational purposes. For legally correct WIK letters, you can use our service at wikbriefversturen.nl, which automatically complies with all legal requirements.
What is the difference between a WIK letter and a 14-day notice?
There is no difference - these are two different names for exactly the same letter. A WIK letter is always a 14-day notice (because the minimum term is 14 days) and vice versa.
Can I send a WIK letter by email?
Yes, sending a WIK letter by email is fully permitted, provided you can prove that the debtor has received it (for example via a read receipt). Read more in our article about sending WIK letters by email.
How do I calculate collection costs?
Collection costs are calculated according to the BIK scale: 15% on the first €2,500, 10% on the next €2,500, 5% on the next €5,000, etc. Use our free calculator to automatically calculate the correct amount. Calculate your collection costs →
What is the difference between VAT-liable and non-VAT-liable?
If you are VAT-registered, you charge 21% VAT on the collection costs. Non-VAT-liable businesses (such as small entrepreneurs under the VAT exemption scheme) only charge the collection costs without VAT. Both variants are permitted.
Create your own WIK letter in 2 minutes
With wikbriefversturen.nl you automatically generate a legally correct WIK letter. Upload your invoice, we take care of the rest.
Start now for freeSources & References
- Artikel 6:96 Burgerlijk Wetboek - Incassokosten en veertiendagenbrief— wetten.overheid.nl
- Besluit vergoeding voor buitengerechtelijke incassokosten (BIK)— wetten.overheid.nl
- Hoge Raad 19 december 2014 - Genormeerde incassokosten na veertiendagentermijn— rechtspraak.nl
- Hoeveel betaal ik voor incassokosten?— rijksoverheid.nl