← Back to glossary Category: Financiar · Acronym: DSO DSO (Days Sales Outstanding) Quick answer: Average number of days from invoice issue to cash collection. Key cash-flow indicator. Key takeawaysFMCG distribution: 35-50 daysB2B services: 45-65 daysBuilding materials: 60-90 daysB2C e-commerce: 0-3 days (immediate payment) Definition DSO (Days Sales Outstanding) = (Trade receivables / Revenue) × Days in period. Measures how many days on average an issued invoice takes to become cash. Benchmarks (CEE) FMCG distribution: 35-50 days B2B services: 45-65 days Building materials: 60-90 days B2C e-commerce: 0-3 days (immediate payment) How to cut DSO Same-day invoicing (not weekly/monthly): -5 days e-Invoice / EDI INVOIC (invoice instantly in customer ERP): -2 days Automatic dunning (D+1 reminder, D+7 escalation, D+15 blocking): -8 days Cash discount (2% for 10-day payment): -10-15 days for takers SEPA direct debit for recurring customers: -10-20 days Frequently askedAre DSO and O2C the same?No. DSO covers only the collection stage (invoice → cash). O2C covers the entire cycle (order → cash). Where Azuvio fitsCalculator O2C / DSOSoftware OMS Related termsOrder-to-Cash (O2C) — The end-to-end cycle from order receipt to invoice payment. A key cash-flow health indicator.INVOIC — The EDIFACT commercial invoice message — exchanged directly between supplier and customer (different from the fiscal e-Invoice). Last updated: 2026-07-17