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Invoice Finance Explained: Factoring vs Invoice Discounting

How to unlock working capital tied up in your sales ledger — and the key differences between factoring and confidential invoice discounting.

9 min read·Updated May 2026

What Is Invoice Finance?

Invoice finance is a funding mechanism that allows a business to borrow against the value of its outstanding sales invoices rather than waiting for customers to pay. When you raise an invoice for a B2B customer, you have created an asset: a legal right to receive money. Invoice finance turns that asset into immediate cash.

A specialist finance provider advances a percentage of the invoice value — typically 70 to 90% — within 24 hours of the invoice being raised or notified. The balance, minus the provider's fees, is released when your customer pays. The facility revolves: as new invoices are raised, new advances become available automatically.

Invoice finance is not a loan

The provider is purchasing a share of your receivables, not lending you money in the conventional sense. This distinction matters: it means invoice finance is often available to businesses that cannot access traditional credit, is not recorded as debt on your balance sheet in the same way as a loan, and is assessed primarily on the creditworthiness of your customers rather than your own credit history.

Factoring vs Invoice Discounting

Invoice finance comes in two main forms. The core economics are the same; the difference lies in who manages the collection of customer payments and whether the arrangement is visible to your customers.

Invoice factoring vs confidential invoice discounting compared
FactorInvoice FactoringInvoice Discounting
Control of sales ledgerProvider manages credit controlYou manage your own ledger
Disclosure to customersYes — customers pay provider directlyNo — customers pay your account as normal
Credit controlOutsourced to the providerRemains with you
AvailabilityFrom early trading; suits newer businessesTypically requires 12+ months trading history
Typical service fee0.75 to 2.5% of turnover0.2 to 1% of turnover
Discount charge1.5 to 4% over base rate on funds in use1 to 3% over base rate on funds in use
Best forBusinesses wanting to outsource collections; newer or smaller businessesEstablished businesses with strong credit control wanting confidentiality

For most established businesses, confidential invoice discounting is the preferred structure: it is less expensive, keeps the relationship with customers entirely in your hands, and the arrangement is invisible to third parties. Factoring suits businesses that either want to remove the cost and management burden of credit control, or that are at an earlier stage where a discounting facility is not yet available.

How the Funding Cycle Works

Once a facility is in place, the funding cycle operates continuously. Understanding each step helps businesses manage the facility effectively and maximise the cash available at each point.

  1. 01

    Step 1: Raise and deliver your invoice

    You complete the work or deliver goods and raise your sales invoice to your B2B customer in the normal way. The invoice specifies the amount owed and the payment terms (typically 30, 60 or 90 days).

  2. 02

    Step 2: Notify the finance provider

    You upload the invoice to the provider's platform (or, for factoring, the provider contacts your customer directly). In a discounting arrangement, your customers receive a notice to pay to an account the provider controls in your name.

  3. 03

    Step 3: Receive the advance

    Within 24 hours, the provider releases the pre-agreed advance — typically 80 to 90% of the invoice face value — to your business bank account. The funds are available immediately for working capital.

  4. 04

    Step 4: Customer pays

    Your customer pays on their normal payment terms, either to the provider's collection account (factoring) or to your designated account (discounting). Payment is applied to the outstanding facility balance.

  5. 05

    Step 5: Release of the balance

    Once the customer payment clears, the provider releases the remaining balance — the original invoice value minus the advance already paid, minus the provider's service fee and discount charge. The facility is then available to draw against new invoices.

Invoice Finance Costs Explained

Invoice finance providers charge two separate fees. Understanding both is important because the total cost varies significantly depending on how quickly your customers pay and how much of the facility you use at any given time.

Invoice finance fee structure explained
FeeWhat it isTypical rangeWhen charged
Service feeAdministration and credit control charge; a percentage of total invoices funded0.2 to 2.5% of turnoverMonthly, based on invoice value processed
Discount chargeInterest on the funds advanced; equivalent to a loan interest rate1 to 4% over base rate on daily balanceDaily, on the amount drawn down
Bad debt protection (if taken)Insurance premium against customer insolvency0.3 to 0.8% of the insured invoice valueMonthly or per invoice insured
Arrangement feeOne-off set-up charge when the facility is established0 to 1% of facility limit (often nil)At facility inception

The total effective cost depends heavily on your debtor days. If your customers pay in 30 days, the discount charge accrues for 30 days. If they pay in 90 days, the charge accrues for 90 days. Businesses with fast-paying customers pay proportionally less. Comparing invoice finance providers on the basis of the total cost across your actual debtor book — rather than headline rates — gives the most accurate picture.

Who Invoice Finance Is For

Invoice finance is only available to businesses that sell to other businesses (B2B) on credit terms. Consumer-facing businesses, retail, and businesses that take payment at the point of delivery cannot use it. Within those constraints, it is one of the most widely available business finance products.

Invoice finance is typically available to businesses that:

  • Sell goods or services to other businesses (B2B) on 30, 60 or 90 day payment terms
  • Have a turnover of £100,000 per year or more (some providers start lower)
  • Have been trading for six months or more (factoring) or 12 months or more (discounting)
  • Invoice for completed work or delivered goods — not pro-forma or milestone invoices
  • Have customers who are creditworthy businesses rather than consumers
  • Are in most UK business sectors — construction, recruitment, manufacturing, services, and many others

Invoice finance may not be available where:

  • The business operates B2C (selling to consumers rather than businesses)
  • Invoices are disputed frequently or have retention clauses that delay final payment
  • The customer base is very concentrated (one customer represents more than 40% of turnover)
  • Invoices are not for work completed — forward-dated or progress invoices are harder to finance

Bad Debt Protection

Bad debt protection (also called trade credit insurance or non-recourse invoice finance) is an optional addition to an invoice finance facility that covers the business if a customer becomes insolvent and cannot pay. Without bad debt protection, the facility operates on a recourse basis: if the customer does not pay, you must repay the advance from your own funds.

With bad debt protection in place, the provider takes on the risk of customer insolvency. If a covered customer enters administration, liquidation or receivership, the provider pays out the insured amount — typically 90 to 100% of the invoice value — rather than claiming it back from you.

When bad debt protection is most valuable

Bad debt protection is most valuable where a single customer or a small number of customers represent a high proportion of turnover (concentrated debtor book), where customers operate in sectors with higher insolvency risk, or where the business itself could not easily absorb a large bad debt without cashflow consequences. The cost is modest relative to the protection provided: typically 0.3 to 0.8% of the insured invoice value.

Note that bad debt protection covers insolvency, not non-payment for other reasons. A customer who simply disputes an invoice, refuses to pay, or delays is not covered. Credit control and commercial dispute resolution remain the business's responsibility regardless of whether protection is in place.

FAQs

Can I use invoice finance if my business is in an IVA?

Yes. Invoice finance is technically a purchase of receivables rather than a credit facility, which is why many insolvency practitioners accept it during an IVA. Formal consent from the IVA supervisor should always be obtained, but this is routinely granted. It is one of the most accessible finance options for businesses in formal insolvency processes.

What is the difference between invoice finance and an overdraft?

An overdraft is a fixed facility limit that does not grow with your business. Invoice finance is a dynamic facility that grows automatically as your invoice book grows: the more you invoice, the more capital is available. Invoice finance also does not appear as debt on your balance sheet in the same way as an overdraft, and is not subject to annual review and potential withdrawal by a bank.

Will my customers know I am using invoice finance?

In factoring, yes — your customers pay the finance provider directly, so they will see the provider's name on the remittance address. In confidential invoice discounting, your customers continue to pay your normal bank account and the arrangement remains private. Most established businesses with strong credit control prefer discounting; newer businesses or those that want to outsource collections use factoring.

Can a startup use invoice finance?

Some providers will consider businesses from six months of trading with a demonstrable invoice book, even without audited accounts. The key assessment is the creditworthiness of your customers, not your business history. If you have creditworthy customers paying on 30 to 60 day terms, invoice finance may be available sooner than you expect.

What happens if a customer does not pay?

Without bad debt protection, the finance provider has recourse to you for the advance made against that invoice. You must repay the advance from other funds. With bad debt protection (also called credit insurance), the provider covers the outstanding balance if a customer becomes insolvent, subject to the policy terms. For businesses with concentrated debtor books, bad debt protection is strongly recommended.

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