To-Do operating cost accounting
On this page you can see the finished utility bill for all tenancies and vacancies.
In the top right corner you can see the most important key data of the respective statement:
the billing period,
the advance payments of the tenancy taken into account,
the operating costs attributable to the tenancy,
the resulting additional payment or refund.
Before you click "Deploy", you should check all the information carefully.
Select tenancy or vacancy
You can use the drop-down list "Tenancy or vacancy" to switch between the individual tenancies and existing vacancies.
This allows you to check for each unit individually:
what costs are attributable to this unit,
which period was taken into account,
whether the correct area or proportion has been used,
whether advance payments have been credited correctly,
whether there is an additional payment or a credit.
Vacancies are also displayed so that it remains visible which share of the costs is not passed on to tenants. This is important because vacancy is basically part of the landlord risk. Cost shares for vacant units may not be distributed among the other tenants.
Structure of the cost overview
Costs are grouped by cost area, for example:
water and sewage costs,
Heating costs and hot water costs,
All other costs operating costs.
Within the groups, you can see the individual cost items. For each item, the share attributable to the selected tenancy is displayed.
The small notes on the right, for example "Area: 23.61%" or "Period: 100.00%", show how the proportion was calculated. This allows you to see whether the costs have been taken into account in full or only on a pro-rata basis.
This is particularly important for:
moving in during the year,
moving out during the year,
vacancy,
Change of tenants,
different periods of use,
Costs distributed according to consumption or area.
Distribution key of the selected tenancy
This section shows how the cost shares were calculated for the currently selected tenancy or vacancy. The display makes transparent which values Immodio has used for the distribution.
Attach files
At the end of each utility bill, you can attach additional documents for the selected tenancy. These files are automatically transmitted to the tenants of this tenancy together with the utility bill.
You can upload files via drag and drop or add them via camera, gallery or file selection. The uploaded documents should only contain information that is intended for this tenancy.
Typical examples of attachments
Suitable attachments can be, for example:
finished heating and hot water bill from a metering service provider,
separate water or consumption bill,
in the case of a condominium: the finished house fee statement or an excerpt from it,
a list of the apportionable share from the house fee statement,
Receipts or explanations of individual cost items,
Proof of wage costs according to § 35a EStG,
additional calculations in the event of a change of tenant or vacancy,
individual letters or explanations on billing.
Before uploading, check whether the document really belongs to the selected tenancy and does not contain any confidential data of other tenants or owners. Especially in the case of house fee statements or service provider statements, non-relevant personal information should be blacked out or removed before being passed on.
Legal background to the utility bill
Operating costs may only be passed on to tenants if this has been agreed in the rental contract. If advance payments for operating costs have been agreed, invoices must be made annually. The tenant must be notified of the statement by the end of the twelfth month after the end of the billing period at the latest; according to this, additional claims are generally excluded if the landlord is responsible for the late billing.
The billing should be comprehensible for the tenant. According to case law, a proper utility bill includes, in particular, the total costs, the distribution key used, the calculation of the tenant's share and the deduction of the advance payments made.
If no other distribution key has been validly agreed, operating costs must generally be apportioned according to living space. Costs arising from recorded consumption or recorded causation shall be apportioned according to a standard that takes into account this difference in consumption or causation.
Not every expense related to real estate is apportionable. The Operating Costs Ordinance describes which running costs are considered operating costs; Administrative, maintenance and repair costs are generally not part of the apportionable operating costs.
What to check before deploying
1. Has the right tenancy been selected?
First, check to see if you're looking at the billing for the correct unit and tenant. If you have several tenancies, tenant changes or vacancies, you should check each selection individually.
Pay special attention to whether the period has been taken into account correctly. In the case of a tenancy that only existed for part of the year, the full annual period may not be assessed as a rule.
2. Are billing period and usage period correct?
The billing period applies to the entire property, for example 01.01.2025 to 31.12.2025. The period of use concerns the specific tenancy.
If a tenant has moved in or out during the year, the period should only be considered on a pro-rata basis. The "Period" display helps to check whether the temporal assignment is plausible.
3. Are the advance payments correctly taken into account?
The advance payments shown above should match the tenant's actual operating cost advance payments.
In particular, check:
whether all payments in the billing period have been recorded,
whether incoming payments have been correctly assigned,
whether advance payments from other periods have not been inadvertently included,
whether only the payments of the respective tenancy were taken into account in the case of tenant changes.
The difference between the cost share and the advance payments results in the additional payment or the credit.
4. Are the cost items allocated correctly?
Check whether all cost items appear in the correct category and whether they are generally apportionable.
Examples:
Water supply and drainage are among the typical apportionable operating costs.
Heating and hot water costs are subject to special rules of the Heating Costs Ordinance.
Administrative costs and repair costs are generally not normal operating costs.
Minor or micro repairs may only be assigned to the tenant concerned under special conditions and on the basis of an effective tenancy agreement.
The Operating Costs Ordinance contains the relevant list of apportionable operating cost types.
5. Are the distribution shares comprehensible?
The page shows not only the amount, but also the calculation shares. This allows you to verify that the correct distribution key has been applied.
In the case of an area-based distribution, the displayed area share should match the living space of the unit in relation to the total area. In the case of consumption-related costs, the consumption values used should be plausible.
When it comes to heating and hot water costs, it is particularly important that the requirements of the Heating Costs Ordinance are observed. The building owner must generally record the proportionate consumption of heat and hot water; As a rule, heating costs are to be distributed at least 50% and at most 70% according to recorded consumption.
6. Are vacancies correctly taken into account?
If a unit was empty, it will also appear in the selection. Check this view as well.
Vacancy is not simply "free of charge". Depending on the distribution key, cost shares can also be attributed to vacant units. In principle, these shares remain with the landlord and may not be shifted to the other tenants without a legal basis.
This is especially true for costs that are distributed by area, for example property tax, insurance or general building costs.
Provide operating cost accounting digitally
In the upper area is the counter "Provide operating cost statement".
You can use this switch to specify whether the utility bill for the selected tenancy should be transmitted directly digitally.
If the switch is activated, the billing is provided digitally:
Tenants who are registered in the tenant portal will receive the statement there.
All other tenants will be sent a link to the e-mail address on file, which they can use to view the statement.
If the switch is deactivated, the statement for this tenancy will not be transmitted via this digital channel.
Before making it available, be sure to check that the email address on file is correct and that the billing is going to the right person. This check is particularly important in the case of tenants who have moved out, several contractual partners or changed contact details.
Indication whether the tenant has viewed the statement
After the digital transmission, it can be shown whether the tenant has already viewed the utility bill.
This information will help you track:
You can see if the tenant has opened the statement.
You can better assess whether questions are to be expected.
You keep track of which statements have already been noted.
However, the display does not replace the careful documentation of the deployment. Keep relevant evidence for transmission and billing, especially if back payments are claimed.
Evidence and traceability
Tenants have the right to inspect the receipts on which the statement is based. Since 2025, the law has expressly stipulated that landlords may also provide receipts electronically.
In practice, this means that the billing should not only be mathematically correct, but also be verifiable by invoices, fee notices, consumption data and proof of payment.
Therefore, before deploying, check:
Are all invoices available in full?
Do the billing period and billing period match?
Were non-apportionable components excluded?
Are consumption values and meter readings documented?
Are heating and water bills plausible?
Can you answer the tenant's queries in a comprehensible way?
What happens when you click "Deploy"?
With "Provide" you complete the check step and provide the operating cost statement digitally according to your selection.
Before clicking, you should be sure that:
the correct tenancy has been selected,
the billing period is correct,
all cost items are correct,
the distribution keys fit,
advance payments have been correctly credited,
vacancies have been handled correctly,
the additional payment or refund is plausible,
Digital transmission is enabled for the correct tenants.
After provision, changes should only be made with special care, as the bill has already been made available to the tenant and later corrections should be documented in a comprehensible manner.
Pre-deployment checklist
It is best to go through each statement individually before the final deployment:
Have you selected the right tenancy or vacancy?
Billing period correct?
Tenant's period of use correct?
Advance payments fully taken into account?
All cost items apportionable?
Distribution key plausible?
Is the area share or consumption share comprehensible?
Have heating and hot water costs been covered correctly according to the heating cost statement?
Correctly distributed water and wastewater costs?
Vacancy shares not shifted to other tenants?
Subsequent payment or credit mathematically plausible?
Have the tenant's e-mail address or portal access been checked?
Switch for digital provision correctly placed?
Evidence for possible queries available?
Attach files
123123