Knowledge
What is an Abschlagsrechnung under VOB/B?
The Abschlagsrechnung is an interim invoice for the part of the work already carried out. This way you don't have to wait for your money until the end of the construction project.
When an Abschlagsrechnung is issued
Under VOB/B, Abschlagsrechnungen are issued for services actually performed and verified. The process and intervals are usually also set out in the contract and the payment plan (Zahlungsplan).
- the services have been performed and can be verified
- the contract or payment plan provides for interim payments
- scope and amounts can be backed up with documents
What the document usually contains
Besides the details and mandatory information of an invoice under § 14 UStG, the Abschlagsrechnung contains a description of the services performed, the reference to the contract and the calculation of the amount taking earlier payments into account.
Common mistake
The invoice is issued without proof of quantities and without reference to the contract terms – and the client has a formal reason to withhold payment.
How it works in BauWalker
BauWalker checks the contract and payment plan, reconciles services performed and amounts and creates a draft of the Abschlagsrechnung.
This material is for information and is not legal or tax advice. The specific consequences depend on your contract and the circumstances on the construction site.