Abrechnungsinformationen

Abrechnungsinformation (billing information) is data and documents used to present, calculate, and settle charges between a payer and a payee. It underpins the creation of invoices and account statements and is used for external customers as well as internal cost accounting and financial control.

A typical set of Abrechnungsinformationen includes the supplier and customer names and addresses, invoice or reference numbers, billing period and issue date, itemized line items with descriptions, quantities, unit prices, discounts, and tax details, as well as the total amount due, due date, accepted payment methods, and any contractual or order references. Supporting documents such as delivery notes, service reports, or credit notes may accompany the billing information. Clear terminology, currency, and language help minimize disputes and streamline reconciliation.

Formats and transmission methods vary. Billing information can be issued on paper or delivered electronically. Electronic invoicing uses structured data formats and standards to improve machine readability and automation. In German-speaking contexts, standards such as XRechnung (for public sector invoicing) or broader formats like Factur-X/ZUGFeRD are commonly discussed. Across jurisdictions, digitization aims to reduce manual handling, speed up payment, and improve data accuracy.

Regulatory and practical considerations include tax compliance, data protection, and auditability. Billing information must align with applicable tax rules (e.g., VAT rules), support traceability, and protect personal data through appropriate security measures and access controls.