Abrechnungen

Abrechnungen, a German term, refer to statements that settle charges, accounts, or payables between parties. The word covers invoices as well as internal accounting statements that determine the amount due. The concept is used across business, housing, healthcare, and public administration.

Common types include Lohn- oder Gehaltsabrechnung (pay slip), Betriebskostenabrechnung (service charges for tenants), Reisekostenabrechnung (travel expense report), Provisionsabrechnung (commission accounting), and Jahresabrechnung (annual settlement with authorities or insurers). In healthcare, Abrechnung describes billing with insurers and patients.

Contents and process: An Abrechnung typically lists items, descriptions, quantities, unit prices, dates, and totals, possibly including taxes. It shows who owes whom, payment terms, and references to contracts or cases. Payroll-related Abrechnungen include gross pay, deductions for taxes and social security, and net pay.

Legal and regulatory aspects: Abrechnungen are governed by accounting and tax rules. Invoices generally require identifying information about issuer and recipient, a description of goods or services, net amount, tax, total amount, issue date, and invoice number. Retention periods and data protection rules apply. For housing and other sectors, particular types such as Betriebskostenabrechnungen may have statutory calculation rules and deadlines.

Digitalization and practice: Many Abrechnungen are created, sent, and archived electronically using accounting or ERP software. Electronic invoicing and standardized formats facilitate processing, verification, and audit trails.