Billing (property)

This page gives you a detailed explanation of all the fields and possible settings in the "Billing" tab of a property.

Allocation of operating costs

In the heating and hot water cost statement, the costs are allocated to the tenants proportionally by consumption and by living space in accordance with Section 7 of the German Heating Costs Ordinance (HeizkostenV). This takes account both of actual energy consumption and of the size of the unit concerned. Hot water and heating can be allocated differently.

Does the building meet the requirements of the Thermal Insulation Ordinance of 16/08/1994?

This question should be answered "Yes" if the building meets the requirements of the Thermal Insulation Ordinance of 16/08/1994.

Buildings whose planning application was submitted before 16/08/1994 and which have not been energy-refurbished since probably do not meet the requirements of the Thermal Insulation Ordinance of 16/08/1994.

Buildings whose planning application was submitted after 16/08/1994, or which have been extensively refurbished for energy efficiency after that date, probably do meet the requirements of the Thermal Insulation Ordinance.

A reliable assessment can only be made by a suitable specialist, such as an energy consultant.

Are the exposed distribution pipes of the heat distribution system mostly insulated?

This question should be answered "Yes" if the majority of your heating pipes are insulated.

It can probably be assumed that this is the case if more than 50% of the pipes are insulated. If in doubt you should contact a specialist, such as an energy consultant or your heating engineer.

Mandatory 30:70 split

A mandatory 30:70 split (30% by floor area, 70% by consumption) is set out in Section 7 (1) sentence 2 of the Heating Costs Ordinance and applies when all the following conditions are met at the same time:

• The building does not meet the requirements of the 1994 Thermal Insulation Ordinance.

• The building is heated with oil or gas.

• The heating pipes are mostly uninsulated and exposed.

In this case Immodio automatically sets the split of the heating consumption share to the legally required allocation for you. It cannot be adjusted manually.

Allocation using the sliders

In Immodio you can use the sliders to set the consumption share and the floor area share within the statutory limits. Different settings can be made for the hot water share and the heating share.

Under Section 7 HeizkostenV, at least 50% and at most 70% of the costs have to be billed by consumption; the remaining share (30% to 50%) is allocated by living space.

• In practice an allocation of 70% consumption and 30% floor area is usual and is preset as the default value in Immodio.

Individual allocation keys

In the Immodio operating cost statement you can allocate costs by default using the allocation keys consumption, floor area or units. You can also create individual, property-specific allocation keys.

Proceed as follows:

1. Under "Billing", click "Individual allocation keys" and then "+ Create new allocation key".

2. Enter a description for the allocation key.

3. Enter the share you want for each unit of the property.

4. Immodio calculates the total share automatically.

5. Click "Create" to save the allocation key.

Under Section 556a of the German Civil Code, operating costs are generally to be allocated by living space unless a different arrangement has been agreed in the rental agreement. Heating and hot water costs, by contrast, have to be billed primarily on the basis of actual consumption under Section 7 HeizkostenV. Immodio only recommends using individual allocation keys if they have been expressly agreed with the tenants.

DATEV cost centre

Under "DATEV cost centre" you can adjust the cost centres for the property and the units below it. Immodio already fills the cost centres with default values, which means correct posting at property and unit level is ensured straight away.

In accounting, a cost centre serves to assign income and expenses unambiguously to a particular area, which in property management means a property or a unit. This lets your tax advisor produce a clean, transparent analysis in DATEV for letting and leasing, and keeps you on top of where costs and income arose.

You can find more information on assigning cost centres in DATEV here: https://help-center.apps.datev.de/documents/9304186

You can adjust the cost centres individually at any time if needed. Proceed as follows:

• Adjusting the property's cost centre: In the Cost centre property field, enter the cost centre number you want (for example 2.000). This number represents the property as a whole in DATEV.

• Adjusting the units' cost centres: A separate input field appears for each unit of the property (for example ground floor, first floor). Enter the associated cost centre number for each of them (for example 2.001 for the ground floor, 2.002 for the first floor).

• Click "Save" to save the changes.

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