Document background
The Tenancy Invoice (Betriebskostenabrechnung) is a fundamental document in German property management, required annually for both residential and commercial properties. It serves as the formal reconciliation of operating costs between landlords and tenants, typically covering a calendar year period. This document becomes necessary when tenants make regular advance payments (Nebenkostenvorauszahlung) for operating costs throughout the year, which must be reconciled with actual costs incurred. The invoice must be provided to tenants within 12 months of the billing period's end, as mandated by German tenancy law. It includes all allowable operating costs as defined in the Operating Costs Ordinance, such as heating, water, property maintenance, and communal services. The document's accuracy and compliance with legal requirements are crucial, as errors can make the invoice contestable and potentially invalid.
