Heating cost billing
IDA — information in the statement: what the extra page of your heating cost statement means
21 September 2026MEVIO editorial team8-minute read
Key points at a glance
- IDA stands for “Informationen in der Abrechnung” (information in the statement) — an extra page that every heating cost statement must contain.
- It is based on § 6a Abs. 3 of the Heating Costs Ordinance (Heizkostenverordnung, HeizkostenV), introduced with the amendment of December 2021.
- It shows energy sources, taxes and levies, a weather-adjusted comparison with the previous year, a comparison with the average user, and contact points.
- The IDA does not change the cost allocation — it makes your consumption easier to understand.
- If it is missing, tenants may reduce their share by 3%.
If you look closely at your heating cost statement, you will find, alongside the actual breakdown of costs, a page with charts, percentages and addresses. This is the IDA, the “information in the statement”. Many people skip it. Yet it answers exactly the questions you ask yourself when you see the additional payment due: Did I use more than last year? Am I above average? And why is energy so expensive?
- Energy sourcesWhich energy supplies the building — for district heating, with greenhouse gas emissions and primary energy factor.
- Taxes and leviesWhich part of the energy costs is attributable to taxes, levies and duties.
- Comparison with the previous yearYour weather-adjusted consumption compared with the previous year.
- Comparison with the average userYour consumption compared with a typical user in the same category.
- Contacts and dispute resolutionWhere you can get energy advice and how you can settle disputes.
Why the IDA exists
The obligation is based on the European Energy Efficiency Directive. The idea behind it: people who can put their consumption into perspective are more likely to save. Germany implemented the requirements with the amendment of the HeizkostenV of December 2021. Since then, the IDA has been part of every heating cost statement — supplemented by monthly consumption information where remotely readable devices are installed.
Legal basis · § 6a Abs. 3 HeizkostenV
The statement must contain information on the energy sources used, on taxes, levies and duties, a comparison with the previous year and with an average user, as well as contact information and information on dispute resolution.
1. Energy sources, emissions and primary energy
The IDA states which energy sources supply the building and in what proportions — for a central gas heating system, this is simply natural gas. It becomes more interesting with district heating: there, the heat often comes from several sources. For district heating, the associated greenhouse gas emissions and the primary energy factor must therefore also be stated.
- Natural gas 55%
- Biomass 30%
- Industrial waste heat 15%
Natural gas 55 per cent, Biomass 30 per cent, Industrial waste heat 15 per cent.
2. Taxes, levies and duties
Energy prices do not consist only of the price of the fuel. On top of that come energy tax, the CO₂ price under the Fuel Emissions Trading Act (Brennstoffemissionshandelsgesetz, BEHG), where applicable network charges and concession fees, and VAT. The IDA shows which of these components are included in the building’s energy costs. This makes it clear why costs change even when consumption stays the same.
3. The weather-adjusted comparison with the previous year
A comparison with the previous year is only meaningful if it takes the weather out of the equation. After a mild winter, consumption falls almost by itself; after a cold one, it rises. The IDA therefore adjusts the values using a climate factor from the German Meteorological Service (Deutscher Wetterdienst, DWD) that applies to the building’s location.
Previous year
Current year
Based on the measured values, it looks like a 15% saving. Adjusted for the milder weather, 6% remains — this is the share that is due to your own behaviour.
4. The comparison with the average user
The second comparison sets your consumption against that of an average user in the same user category — standardised or determined from comparative values. It shows whether your consumption is rather high or low for a comparable flat.
In the example, consumption is around 16% below the average user. If your figure is well above it, it is worth taking a look at your heating habits, ventilation and thermostat settings.
Your consumption: 92 kWh per m², average user: 110 kWh per m².
A deviation is not a criticism. The position of the flat in the building, the number of residents or working from home all affect consumption. The comparison is a point of reference, not an assessment.
5. Contact points and dispute resolution
Finally, the IDA contains contact details of consumer organisations and energy agencies where you can get advice on energy efficiency, as well as information on how disputes can be settled out of court.
What the IDA is not
The IDA changes neither the allocation of costs nor the amount you pay. It is an information page. The costs are still made up of basic and consumption costs under the HeizkostenV. How this allocation works is explained in our guide to heating cost billing.
If the IDA is missing
The information obligations are not a mere formality. If the required details are missing, the user has a right to reduce their share.
Legal basis · § 12 Abs. 1 HeizkostenV
If the information obligations under § 6a are not met, the user may reduce the share of the costs attributable to them by 3 per cent.
Checklist: is your IDA complete?
- Are the energy sources used listed with their shares?
- For district heating: are greenhouse gas emissions and the primary energy factor stated?
- Are taxes, levies and duties shown?
- Is there a weather-adjusted comparison with the previous year?
- Is there a comparison with an average user?
- Are contact points for energy advice and information on dispute resolution included?
Heating cost statements with a complete IDA
Our statements contain the information required by law. Send us the number of units and your latest heating cost statement — you will receive a quotation with a comparison against your previous costs.
This article is intended as general guidance and does not replace legal advice in individual cases. The graphics show simplified example values. Last updated: September 2026.
Frequently asked questions
IDA — brief answers
What does IDA mean?
IDA stands for “Informationen in der Abrechnung” (information in the statement). This refers to details that, since the amendment of the Heating Costs Ordinance (Heizkostenverordnung, HeizkostenV), must be included in every heating cost statement in addition to the actual cost allocation — such as comparisons of your own consumption, details of energy sources, taxes and levies, and contact points.
Since when has the IDA been mandatory?
Since the amendment of the HeizkostenV of December 2021. The obligation is based on the European Energy Efficiency Directive and applies to statements drawn up since then.
What does “weather-adjusted” mean?
A cold winter pushes consumption up, a mild one brings it down. So that the comparison with the previous year shows your own behaviour and not the weather, consumption is converted using a climate factor. The climate factors are provided for each location by the German Meteorological Service (Deutscher Wetterdienst, DWD).
Who is the “average user”?
A notional comparison user in the same user category — standardised or determined from comparative values. The comparison shows whether your own consumption is above or below what is typical for a comparable flat.
Why are taxes and levies shown in the statement?
The HeizkostenV requires transparency about which part of the energy costs is attributable to taxes, levies and duties — for example energy tax, the CO₂ price or VAT. This shows how the energy price is made up.
What happens if the IDA is missing?
If the required information is missing from the statement, the tenant may reduce their share of the heating costs by 3 per cent (§ 12 HeizkostenV).
Do I need to respond to the IDA?
No. The details are for information only. They do not change the cost allocation, but they help you to put your own consumption into perspective and to identify ways of saving.