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Use the Hashtag #items_list_overdue with exclude_late_penalties !

You want to activate by default late payment penalties and / or recovery cost to some of your customers (risky, bad payors...), but you don't want them to be applied on the first reminders of the collection scenario?

→ Use the #items_list_overdue_exclude_late_penalties to display the list of overdues invoices without the late payment penalties and recovery cost:

Statement without late payment penalties and recovery cost
This makes possible to apply the late payment penalties on the desired actions without having to activate / deactivate them on customer account with each change (they remain activated permanently).