The Date arithmetic guide
A date in Excel is a number of days, so =C2-B2 gives the days from B2 to C2. Paid date minus due date is how many days late a payment was: 0 on the due date, negative when it was early.
Dates are numbers
Excel counts days from 1 January 1900. 3/9/2026 is stored as 46090 and shown as a date because of the cell's format. That is why subtracting works: 3/9/2026 minus 3/2/2026 is 7.
Which way round
Later date minus earlier date gives a positive number. For days late, that is paid - due. A payment made before the due date gives a negative number, which is the honest answer: it was early. If the report should show 0 for those, use =MAX(0, C2-B2), as in the aging challenge.
Other ways to write it
=DAYS(C2, B2)gives the same result. Note the order: end date first.=DATEDIF(B2, C2, "d")also counts days, but returns #NUM! when the first date is later than the second. Every early payment breaks it.
Calendar days or working days?
Payment terms count calendar days, weekends included. NETWORKDAYS(B2, C2) counts Monday to Friday and includes both ends, which answers a different question. The month-end challenge uses it.
Common mistakes
- The dates the wrong way round. Every late payment shows as negative.
- Adding 1. Paid on the due date is 0 days late.
- TODAY() instead of the paid date. That answers "how old is this invoice today?".
- A result that shows as a date. If the answer cell has a date format, 7 shows as 1/7/1900. Set it to General.
FAQ
- How do I calculate the days between two dates in Excel?
- Subtract them: =C2-B2, later date first. =DAYS(C2,B2) does the same.
- Why does my date subtraction show a date instead of a number?
- The answer cell has a date format. Set it to General or Number and the days show.
- Why does DATEDIF return #NUM!?
- DATEDIF needs the earlier date first. When the start date is later than the end date, it returns #NUM! instead of a negative number.
- Should I count working days or calendar days for late payments?
- Usually calendar days: payment terms such as 30 days include weekends. NETWORKDAYS counts Monday to Friday only.






























































