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Utility billing in CIRO with allocation keys and tax export

Utility billing for all tenants at once

You book your invoices in CIRO throughout the year. At year end, CIRO allocates the costs to every tenant in the building and creates a separate PDF for each one, which you review before sending.

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You can click through this preview: tenants, transactions, statements
www.ciro.immo/utility-bills
Utility bill statements
Create the utility bill statement for each apartment and deliver it to your tenant. Costs that sit with the building are allocated first.
Lindenstraße 12
04109 Leipzig
2 units150 m² living space2 letAllocable 5.598,00 €1 of 2 units settled
Gartenweg 4
01097 Dresden
1 unit61 m² living space1 letAllocable 18.320,00 €1 of 1 units settled
Am Markt 7
06108 Halle (Saale)
2 units101 m² living space1 let1 vacantAllocable 3.560,00 €0 of 1 units settled
  • WE 03 · DG rechts
    49 m²Vacant
Utility bill statements
Create the utility bill statement for each apartment and deliver it to your tenant. Costs that sit with the building are allocated first.
Lindenstraße 12
04109 Leipzig
2 units150 m² living space2 letAllocable 5.598,00 €1 of 2 units settled
Gartenweg 4
01097 Dresden
1 unit61 m² living space1 letAllocable 18.320,00 €1 of 1 units settled
Am Markt 7
06108 Halle (Saale)
2 units101 m² living space1 let1 vacantAllocable 3.560,00 €0 of 1 units settled
  • WE 03 · DG rechts
    49 m²Vacant
12
monthsis how long you have after the billing period ends
17
cost types under § 2 BetrKV, you pick the ones your building has
§ 35a
EStG: labor costs for your tenants' tax returns, shown in the PDF

Four steps to dispatch

Upload receipts, allocate costs, check the PDF, send it

Capturing documentsCapturing documents

Capture costs. Upload documents or enter costs by hand. CIRO recognizes the cost type and amount, and heating, water, caretaker and insurance each become their own line in the statement.

Allocation

PDF

Dispatch

Capture costs. Upload documents or enter costs by hand. CIRO recognizes the cost type and amount, and heating, water, caretaker and insurance each become their own line in the statement.

Documents
Allocation
PDF
Dispatch

Your statement is built from your bookkeeping

Every invoice you book in CIRO during the year ends up in the statement at year end. CIRO checks which costs are chargeable under § 2 BetrKV, splits heating and CO₂ costs and creates a PDF for each tenant. In the first year, you set up the building, apartments and tenancies once. Only need a single statement? Then create your utility bill statement once online, no subscription. Our guide to the utility bill statement covers deadlines, mandatory details and allocation keys in depth.Updated: 10/26/2026

Upload invoices, CIRO reads them

Upload invoices, heating cost statements or utility contracts. On Smart and up, CIRO reads amounts, billing periods, consumption figures and cost items and assigns them to the right cost type. You check the values before they go into the statement.

CIRO reads invoices automatically and extracts amounts, periods and cost itemsCIRO reads invoices automatically and extracts amounts, periods and cost items
CIRO checks every line for allocability under the BetrKV and filters non-allocable costsCIRO checks every line for allocability under the BetrKV and filters non-allocable costs

CIRO verifies what you can legally allocate

Not every line on an invoice may be passed on to your tenants. Which operating costs (Betriebskosten) are chargeable is set out in § 2 of the German Operating Costs Ordinance (BetrKV). CIRO separates them from what you carry yourself as the owner: maintenance and repairs, administrative costs and the maintenance reserve stay out of the statement. That removes one reason for your tenants to raise objections under § 556(3) BGB.

The statement for unit 02

Alina Weber lives at Lindenstraße 12 in Leipzig and pays €220 a month in utility advance payments, €2,640 over the billing year. Her costs come in lower, so she gets money back.

Book receipts as they come in

During the year

When the trash collection invoice arrives, you upload it. On Smart and up, CIRO reads the amount, period and cost type; on Basic you enter them yourself. The heating cost statement from the metering company gets booked the same way once it arrives.

Upload or photograph the invoice
Cost type and period booked to the building
Heating cost statement from the metering company as a receipt

On Smart and up

CIRO reads amounts and periods for you

Per building

every receipt is booked, not per tenant

January to December – During the yearJanuary to December – During the year
Trash collection booked
Heating cost statement recognized
Start for free

From receipts to statements

including tenants who moved during the year

1

run

for all tenants in a building

One PDF per tenant

Each tenant gets their own PDF with every cost item, their share and the result, whether they owe money or get some back.

The minimum details German courts require

The statement under § 556 BGB contains the minimum details the Federal Court of Justice (BGH) requires: total costs per item, allocation key, the tenant's share and the deduction of their advance payments, plus the billing period.

Typical cost types

  • Heating & hot water
  • Caretaker & cleaning
  • Insurance
  • Water & sewage
No subscription

Just one utility bill statement?

A one-off €20, no subscription. You only pay once the statement is ready.

One statement for one unit, no subscription

  • No account, right in your browser, done in about 10 minutes
  • CIRO reads your HOA statement or the invoices for the building
  • CIRO recalculates every line item and shows you where something is missing
  • You only pay once the tenant document is ready
Go to the utility bill assistant

€20

instead of €25
Promo price until 12/31/2026 · one-off per statement · incl. VAT
Secure payment with

Frequently asked questions

CIRO supports all 17 recoverable cost items under § 2 BetrKV, including property tax, water, heating, elevator, waste collection, insurance and caretaker. You enable only the items that apply to your property and upload the receipts. CIRO automatically flags non-recoverable costs like management fees or the maintenance reserve and leaves them out of your tenant's statement. You claim management fees as deductible expenses; contributions to the maintenance reserve only count once the HOA spends the money.

CIRO creates statements under § 556 BGB and automatically checks completeness, deadlines and allocation keys. If receipts are missing, CIRO shows a warning. For the annual deadline, CIRO starts reminding you 60 days before it expires, and daily in the last 5 days. For special cases such as a commercial unit in the building, we also recommend having a rental law attorney or Haus & Grund, the German landlords' association, take a look.

For each cost item you choose the right allocation key: living space, number of occupants, units or consumption. For heating costs, the German Heating Costs Ordinance (HeizkostenV) requires consumption: you split 50 to 70% of the costs by consumption. CIRO calculates the shares from the lease data and accounts for mid-year tenant changes to the day. Every item is broken down by total amount, key and share, so you can explain any figure to a tenant who asks.

Yes, in two ways. Without a subscription or account, the utility bill assistant creates a single statement for a one-off €20. Or you sign up and try CIRO free for 60 days, with one utility bill statement included in the trial. There you upload the HOA statement, CIRO imports the line items, and you create and send the utility bill statement.

You email the statement as a PDF, post it to the tenant portal, or record in CIRO that you sent it by mail, registered mail or handed it over in person. CIRO saves the date and the method of sending. You don't get a read or delivery receipt, and the send date doesn't prove the statement was received under § 130 BGB. If you expect a dispute, for example over a large back-payment, have it delivered by courier or by registered mail with proof of mailbox delivery (Einwurf-Einschreiben) and upload the proof to the statement in CIRO.

Start with your apartments

Use CIRO Smart free for 60 days. After that, your account becomes read-only until you choose a plan.

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