Heating bills in English

Legal status: October 2026

ista bill explained in English: how to read your heating cost statement

Several pages, lots of tables, German terms like Heizkostenverteiler and Verbrauchskosten, and at the end a number that shows up again in your Nebenkostenabrechnung. Here is your ista bill explained in English: what each section says, how your share is calculated and which points you can check yourself.

Phil and Johann, the founders of nebify

By Phil Holthaus & Johann Slawski, founders of nebify — Nebenkostenabrechnungen checked by people and software.

Last updated October 21, 2026

Key facts at a glance

  • The ista bill is the heating and hot water statement (Heizkostenabrechnung) for your building. ista prepares it on behalf of your landlord. Questions and objections go to your landlord, not to ista.
  • It shows the building's total heating costs, how they are split between heating and hot water, and the share that falls on your flat.
  • Your share consists of basic costs (by floor area) and consumption costs (by units or cubic meters). 50 to 70 % must be split by consumption.
  • Key points to check: the transfer into the Nebenkostenabrechnung, your readings, hot water measurement, the landlord's CO₂ share and the user change fee.

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On this page
  1. 1. Short answer
  2. 2. Who is ista, and why do you get an ista bill?
  3. 3. The ista bill section by section
  4. 4. German terms on an ista heating bill
  5. 5. How to recalculate your share
  6. 6. 30/70 or 50/50: the consumption rule
  7. 7. Hot water: measured or calculated?
  8. 8. The CO₂ page: your landlord's share
  9. 9. Remote reading and monthly information
  10. 10. What to watch out for in heating bills
  11. 11. How to check your ista bill
  12. 12. What you can do if something does not fit
  13. 13. FAQ

Short answer

An ista bill is the heating cost statement for your building, not your whole utility bill: ista reads the meters, collects the heating costs your landlord reports and splits them between the flats under the Heating Costs Ordinance. It starts with your data and your result, followed by the meter readings, the building's total costs, how they are split, the CO₂ costs and comparisons of your consumption. Your cost share then moves as one line into your landlord's Nebenkostenabrechnung, where your advance payments are usually deducted. To check it, you need all pages, not just the summary.

Who is ista, and why do you get an ista bill?

ista is one of the metering service companies (Messdienste) that landlords in Germany hire to read heating and water meters and to prepare the heating cost statement. The company meant here is ista SE, based in Essen. ista's contract is with your landlord or property management (Hausverwaltung), not with you.

That has a practical consequence: questions and objections go to your landlord. ista itself explains on its website that tenants should give the reference number shown on the bill when they contact their landlord or property management. Your landlord is responsible for the statement towards you, including the figures ista used.

The ista bill only covers what your landlord ordered: usually heating and hot water, sometimes also cold water or smoke detectors. Anything ista bills must not appear a second time in your landlord's own statement.

The ista bill section by section

The exact layout depends on what your landlord ordered. ista's public sample statement follows this order. The German headings are what you will find on your bill:

Sections of the ista sample statement

Ihre Daten
Your data: property and user number, billing period and the result. Use the numbers when you ask questions.
Ihre Ablese- und Verbrauchswerte
Your readings: every device in your flat with room, device number, factor and units, or cubic meters for water meters.
Ablese- und Verbrauchswerte der Allgemeinzähler
Readings of the building's shared meters, for example the heat meter for hot water.
Aufstellung der Gesamtkosten
List of the building's total costs: fuel or heat supply plus additional heating costs such as operating electricity, maintenance, chimney sweep, device rental and billing.
Ermittlung der Heiz- und Warmwasserkosten
How the total is split between heating and hot water.
Aufteilung der Gesamtkosten
Split into basic costs and consumption costs, with the price per m², per unit and per m³.
Informationen zum CO2KostAufG
CO₂ cost split between landlord and tenants.
Ihre Abrechnungs- und Verbrauchsinformationen
Energy mix, CO₂ emissions and other information required by law.
Vergleichswerte / Kosten- und Verbrauchsentwicklung
Your consumption compared with last year and with reference users, and the trend over recent periods.

German terms on an ista heating bill

Heating bill glossary

Liegenschaft
The property or building complex being billed.
Nutzer / Nutzeinheit
User / unit: your flat.
Heizkostenverteiler (HKV)
Heat cost allocator: the small device on each radiator. It records units, not kWh.
Einheiten / Striche
Units recorded by heat cost allocators, weighted with a factor per radiator.
Wärmezähler / Wärmemengenzähler
Heat meter: measures heat in kWh or MWh.
Warmwasserzähler
Hot water meter in your flat, in cubic meters.
Grundkosten
Basic costs: the part split by floor area.
Verbrauchskosten
Consumption costs: the part split by recorded consumption.
Heiznebenkosten
Additional heating costs: operating electricity, maintenance, device rental, billing.
Schätzung / geschätzt
Estimate / estimated: a value that was not read.
Zwischenablesung / Nutzerwechsel
Interim reading when tenants change.

How to recalculate your share

Every line of “your costs” follows the same pattern: amount × percentage ÷ total of all areas or units × your value. An example with made-up numbers and a 30/70 split:

Example: heating share on a 30/70 split
StepCalculation
Heating costs of the building€30,000.00
Basic costs 30 %€9,000.00 ÷ 1,500 m² = €6.00 per m²
Consumption costs 70 %€21,000.00 ÷ 42,000 units = €0.50 per unit
Your basic costs (70 m²)€420.00
Your consumption costs (1,100 units)€550.00
Your heating share€970.00

Hot water works the same way, with cubic meters instead of units. Recalculate with the prices on your bill. If your result differs by more than a few cents, ask your landlord why.

30/70 or 50/50: the consumption rule

The Heating Costs Ordinance sets a range for heating:

„… sind mindestens 50 vom Hundert, höchstens 70 vom Hundert nach dem erfassten Wärmeverbrauch der Nutzer zu verteilen.“

In English: “… at least 50 percent and at most 70 percent are to be distributed according to the users' recorded heat consumption.”

§ 7 (1) sentence 1 HeizkostenV (excerpt) — our translation; only the German text is binding
  • The same range applies to hot water (§ 8 (1) HeizkostenV).
  • 70 % by consumption is mandatory for heating in buildings that do not meet the 1994 thermal insulation standard, are heated with oil or gas and whose exposed pipes are mostly insulated (§ 7 (1) HeizkostenV).
  • Your landlord chooses the split. They may change it only for objective reasons and only with effect from the start of a billing period (§ 6 (4) HeizkostenV).

If heating or hot water is not split by consumption although it should be, you may reduce your share of those costs by 15 % (§ 12 (1) HeizkostenV).

Hot water: measured or calculated?

With central hot water, the energy used for hot water has to be separated from heating. The rule is clear:

„Die auf die zentrale Warmwasserversorgungsanlage entfallende Wärmemenge (Q) ist mit einem Wärmezähler zu messen.“

In English: “The heat quantity used by the central hot water system (Q) is to be measured with a heat meter.”

§ 9 (2) sentence 1 HeizkostenV — our translation; only the German text is binding

Only if measuring would take unreasonable effort may the heat be calculated with a formula from the hot water volume, and in rare cases from the floor area. On the ista bill, look at the section that splits heating and hot water. If it shows a formula or “§ 9 Abs. 2” instead of a heat meter reading, the hot water heat was not measured. Ask why. Depending on the situation, a 15 % reduction may be possible.

The CO₂ page: your landlord's share

Since 2023, landlords and tenants share the CO₂ costs of heating with fossil fuels such as gas or oil. The worse the building's emissions per m², the more the landlord pays. The landlord must state your share, the building's classification and the basis of calculation in the heating bill (§ 7 (3) CO2KostAufG).

CO₂ split for residential buildings (Annex to the CO2KostAufG)
kg CO₂ per m² and yearTenantLandlord
< 12100 %0 %
12 to < 1790 %10 %
17 to < 2280 %20 %
22 to < 2770 %30 %
27 to < 3260 %40 %
32 to < 3750 %50 %
37 to < 4240 %60 %
42 to < 4730 %70 %
47 to < 5220 %80 %
≥ 525 %95 %

The landlord's share must be deducted from your costs in the Nebenkostenabrechnung. If the landlord does not determine your share or the information is missing, you may reduce your heating costs by 3 % (§ 7 (4) CO2KostAufG).

Remote reading and monthly consumption information

If remote-readable devices are installed in your flat, ista reads them by radio and nobody needs to ring your doorbell. Then you are entitled to monthly consumption information (§ 6a HeizkostenV). ista provides it through its EcoTrend service, for example by app or e-mail.

  • No monthly information although your devices are remote-readable: you may reduce your share by 3 % (§ 12 (1) HeizkostenV).
  • Devices installed after 1 December 2021 must be remote-readable. Older devices must be retrofitted or replaced by 31 December 2026, with narrow exceptions (§ 5 (2) and (3) HeizkostenV).
  • If this is not done, a 3 % reduction is also possible (§ 12 (1) HeizkostenV).

What to watch out for in heating bills (not just ista)

Errors in heating bills usually do not come from the calculation itself but from the data it is based on: areas, costs and readings your landlord reported, or how the result is transferred. These points apply to every heating bill:

  • Transfer into the Nebenkostenabrechnung

    Your share from the ista bill should appear exactly the same in the landlord's statement. Differences, even small ones, need an explanation.

  • Same floor areas

    Your area and the total area should match in both statements and your rental contract.

  • Readings that make sense

    More heat cost allocators than radiators, a device that is not in your flat, or units far above last year without a reason are warning signs.

  • Estimated values

    Estimates are allowed only in certain cases, e.g. when a device failed (§ 9a HeizkostenV). If more than a quarter of the area is estimated, costs are split by area only.

  • User change fee charged to you

    The cost of the interim reading when tenants change is generally not yours to pay (BGH, VIII ZR 19/07).

  • CO₂ credit missing

    The landlord's share is shown on the ista bill but not deducted in the Nebenkostenabrechnung.

Does your ista bill match your Nebenkostenabrechnung?

Many errors only show when you put both statements side by side and compare them with your rental contract: areas, transferred amounts, the CO₂ credit, double items. We do exactly that and explain the result in English.

How to check your ista bill in 5 steps

  1. 1

    Get all pages

    Often only the result page is attached to the Nebenkostenabrechnung. Ask your landlord for the complete ista bill, including total costs and readings.

  2. 2

    Compare both statements

    Total costs, areas and your share should match between the ista bill and the Nebenkostenabrechnung. Put last year's bill next to it.

  3. 3

    Check your devices

    Number of devices, device numbers and rooms should match your flat. Note anything marked as estimated.

  4. 4

    Check the special pages

    Hot water measured by heat meter? CO₂ share stated and credited? Monthly information received?

  5. 5

    Ask for invoices and object

    You may inspect fuel, maintenance and metering invoices (§ 556 (4) BGB). Object in writing within 12 months of receiving the statement (§ 556 (3) BGB).

What you can do if something does not fit

  • Write to your landlord, not to ista. Name the reference number, the section and what does not fit.
  • Use the fixed reductions where they apply: 15 % (no billing by consumption), 3 % (missing CO₂ information), 3 % (missing monthly information or devices not retrofitted).
  • Pay the undisputed part and object to the rest within 12 months.

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FAQ: ista bill

What is an ista bill?
It is the heating and hot water statement (Heizkostenabrechnung) that the metering company ista prepares on behalf of your landlord or property management. It splits the heating and hot water costs of your building between the flats according to the Heating Costs Ordinance (HeizkostenV). Your share then appears as one line in your landlord's Nebenkostenabrechnung.
Who do I contact with questions about my ista bill?
Your landlord or property management. ista works for them, and your rental contract is only with your landlord. ista itself asks tenants to give the reference number from the bill when contacting their landlord or property management. Objections also go to your landlord.
Why is there no back payment on my ista bill?
Often your advance payments are only deducted in your landlord's Nebenkostenabrechnung. The ista bill then only shows your cost share for heating and hot water. Whether you owe a back payment shows in the landlord's statement.
What does 30/70 mean on an ista bill?
It is the split into basic costs and consumption costs. With 30/70, 30 % of the costs are split by floor area and 70 % by recorded consumption. The law allows 50 to 70 % by consumption (§§ 7 and 8 HeizkostenV). In certain older buildings heated with oil or gas, 70 % is mandatory.
What are units (Einheiten) on an ista bill?
Heat cost allocators on radiators do not measure kilowatt-hours. They record units that are weighted with a factor for each radiator. Units are only meaningful within your building: the cost per unit is the building's consumption costs divided by all units recorded.
Do I have to pay the user change fee (Nutzerwechselgebühr)?
Usually not. According to the Federal Court of Justice, the costs of the interim reading when tenants change are not operating costs but administrative costs of the landlord, unless your rental contract says otherwise (BGH, 14 November 2007, VIII ZR 19/07).
What is ista EcoTrend?
A service through which ista provides residents with their monthly consumption information, for example by app or e-mail. If remote-readable devices are installed, your landlord must give you this information every month (§ 6a HeizkostenV). If you do not get it, you may reduce your heating cost share by 3 % (§ 12 (1) HeizkostenV).
Can I reduce my heating costs if something is wrong on the ista bill?
In some cases the law gives you a fixed reduction: 15 % if heating or hot water is not billed by consumption although it should be, 3 % if the CO₂ information is missing, and 3 % if required monthly consumption information was not provided. Other errors you raise as objections within 12 months.

Does your ista bill add up?

Upload your ista bill and your Nebenkostenabrechnung to the free pre-check. We look at transfer, readings, hot water and CO₂ share.

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Legal note: This guide gives general information and is not legal advice on your individual case. Whether an item in your statement is actually not allowed depends on your rental contract and the facts of your case. For legal questions, a tenants' association (Mieterverein) or a lawyer specialising in tenancy law (Fachanwalt für Mietrecht) can help you.

nebify is an independent checking service and has no connection to ista. The name is only used to describe the statement. Information about the company comes from its website (as of October 2026). The company meant is ista SE, Essen.

Sources: § 5 HeizkostenV · § 6a HeizkostenV · § 7 HeizkostenV · § 8 HeizkostenV · § 9 HeizkostenV · § 9a HeizkostenV · § 12 HeizkostenV · § 7 CO2KostAufG · Annex CO2KostAufG · § 556 BGB; BGH, judgment of 14 Nov 2007 (VIII ZR 19/07); sample statement and tenant information on ista.com.