Rechnung

Rechnung is a German noun with two primary meanings. In commerce it denotes an invoice or bill—an official request for payment issued by a seller to a buyer. In mathematics and accounting contexts, Rechnung also means calculation or arithmetic, i.e., the act of computing a result. The word derives from rechnen, to count or compute.

When used as an invoice, a Rechnung is issued after delivery of goods or services. It serves as a formal payment request and a financial record for seller and buyer. A typical invoice lists the issuer and recipient, date, a unique invoice number, a description of goods or services, quantity, unit price, net amount, tax rate and amount, and the total due. It may include payment terms, currency, and payment details. In Germany and the European Union, VAT information is usually required for taxable transactions, and some countries mandate specific invoicing rules to support auditing and tax reporting.

As calculation, the term refers to the act of adding, subtracting, multiplying, or dividing numbers. In everyday German, "eine einfache Rechnung" means a simple arithmetic problem, and schools use "Rechnungen" for exercises. In accounting contexts, "Rechnung" can also refer to numerical computations used to determine costs, profits, or tax obligations.

Translations: Rechnung translates as invoice or bill in English, and as calculation or arithmetic in mathematical contexts. The meaning is determined by context: issuing an invoice is "eine Rechnung schreiben," while checking a calculation is "eine Rechnung prüfen."