4th Life Photography - stock.ado - © by Dariusz T. OczkowiczBilling based on the cash flow principle is inadmissible for heating costs. This was the ruling of the Federal Court of Justice on February 1, 2012 (Case No.: VIII ZR 156/11). Therefore, landlords and property managers may only include the fuel actually consumed during the billing period in the heating bill, not the advance payments made to the energy supplier. However, particularly with gas and district heating, it frequently happens that the supplier's billing period does not coincide with that of the building. What options are available to still create a legally compliant bill?
Why billing according to the cash flow principle is inadmissible
Previously, it was common practice in the housing industry to simply use the advance payments for heating costs when billing periods differed and to correct them in the final statement the following year. This practice is no longer permitted.
In its ruling, the Federal Court of Justice (BGH) interpreted Section 7 Paragraph 2 of the Heating Costs Ordinance. According to this interpretation, only costs for fuel actually consumed may be charged. Advance payments, on the other hand, represent only estimated values and do not constitute fuel consumption within the meaning of the ordinance.
What landlords and property managers should know about billing according to the cash flow principle
There are three possible ways to ensure correct heating cost billing based on the performance principle:
1. Request an interim bill from your energy supplier.
Read your utility meter yourself at the end of your fiscal year, for example on December 31st, and submit the reading to your utility company. They will then issue you an interim bill that accurately reflects your actual consumption during the billing period. This method is particularly common among professional property managers and is legally sound.
2. Adjust the billing period
Align the heating billing period with the supply period. For example, if the energy supplier always bills on September 30th, the heating billing period can also end accordingly. This is particularly useful for private landlords, as they usually have more flexibility in setting the billing period. Important: The billing period must not exceed twelve months.
3. Energy supplier requests adjustment
Some utility companies offer to align their billing periods with the building's operating period. This can be particularly useful for larger housing companies. Clarify in advance whether this option is available; however, the utility company is not contractually obligated to offer it.
Does this also apply to other operating costs?
No. The Federal Court of Justice (BGH) ruling on billing according to the cash flow principle applies exclusively to heating and hot water costs. For other operating costs, such as general electricity, cold water, or garbage collection, advance payments may still be used. This ruling is based on an earlier judgment from February 20, 2008 (Case No.: VIII ZR 49/07), which, due to the associated administrative burden, justifies a different legal interpretation.
Special features of owners' associations
For the overall accounting of a homeowners' association (HOA), an additional rule applies: all actual cash flows must be listed, regardless of the heating cost statement. This was decided by the Federal Court of Justice (BGH) on February 17, 2012 (Case No.: V ZR 251/10). Therefore, in addition to the pure consumption cost statement, a clear and understandable income and expenditure statement is required.
Conclusion: Avoid billing based on the cash flow principle
Billing based on the cash flow principle is not permitted for heating costs; the Federal Court of Justice (BGH) ruling clarifies this. Landlords and property managers should use one of the three described solutions to ensure their heating cost statements are legally compliant and transparent. This is the only way to avoid later corrections, disputes with tenants, and unnecessary effort.
Author
Quelle: Handbuch der Wärmekostenabrechnung | Frank Peters Minol Messtechnik W. Lehmann GmbH & Co. KG, 2019
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