{"id":4425,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4425"},"modified":"2026-09-07T10:14:05","modified_gmt":"2026-09-07T10:14:05","slug":"mahnwesen","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/mahnwesen\/","title":{"rendered":"Revenue Service"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Revenue Service<\/strong> refers to the systematic handling of due, unpaid customer accounts receivable. In particular, it includes monitoring payment status as well as processing payment reminders and dunning notices.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is Dunning process?<\/h2>\n\n  <p>The Dunning process applies to open customer receivables that have reached their due date and have not yet been paid in full.<\/p>\n\n  <p>This is based in particular on information regarding invoice amounts, due dates, and payments already received. This information can, for example, be obtained from the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a> stems from.<\/p>\n<\/section>\n\n<section id=\"faelligkeit-verzug\">\n  <h2>Due date and default \u2013 what is the difference?<\/h2>\n\n  <p>An open claim is not automatically due. Likewise, a due and not yet paid claim does not in every case mean that the debtor is already in legal default.<\/p>\n\n  <p>Under \u00a7 286 BGB, default generally occurs if the debtor fails to perform following a reminder after the due date has passed. In cases specified by law, however, default may also occur without a prior reminder.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> \u201eOpen\u201c, \u201edue\u201c and \u201eoverdue\u201c describe different states of a claim.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"forderungsmanagement\">\n  <h2>Dunning process and receivables management \u2013 what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/debt-management\/\">Debt management<\/a> comprises the overarching monitoring and management of the receivables portfolio. This also includes receivables whose payment due date has not yet passed.<\/p>\n\n  <p>By contrast, Dunning process is a narrower sub-area and relates in particular to the further processing of due receivables that have not yet been settled.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> Receivables management looks at the entire portfolio of receivables \u2013 whereas Dunning process focuses on processing overdue, still unpaid customer receivables.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"opos\">\n  <h2>What is the role of open items (OPOS)?<\/h2>\n\n  <p><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a> There are still fully unbalanced receivables or liabilities within Bookkeeping.<\/p>\n\n  <p>For the Dunning process, open customer receivables are particularly relevant. Information on outstanding items can show which receivables still exist and what their payment status is.<\/p>\n\n  <p>OPOS refers to the accounting status or the corresponding overview. The Dunning process, on the other hand, describes the organisational processing of due open receivables.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>What is included in Dunning process?<\/h2>\n\n  <p>The Dunning process may include the following areas in particular:<\/p>\n\n  <ul>\n    <li>Monitoring of overdue customer receivables<\/li>\n    <li>Checking the payment status<\/li>\n    <li>Payment reminders and dunning letters<\/li>\n    <li>Documentation of the respective payment reminder status<\/li>\n    <li>Taking into account received payments<\/li>\n  <\/ul>\n\n  <p>The exact design of a dunning procedure can vary depending on the company and the claim.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/debt-management\/\">Debt management<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/open-items\/\">Outstanding Items (OPOS)<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4425","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4425"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}