{"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":"2026-05-12T10:12:58","modified_gmt":"2026-05-12T10:12:58","slug":"mahnwesen","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/mahnwesen\/","title":{"rendered":"Revenue Service"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Classification<\/a><\/li>\n<li><a href=\"#einordnung\">System<\/a><\/li>\n<li><a href=\"#tools\">Process<\/a><\/li>\n<li><a href=\"#schritte\">Procedure<\/a><\/li>\n<li><a href=\"#praxis\">Practice<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>Revenue Service<\/strong> refers to the organisational process of monitoring outstanding receivables and reminding customers of due payments. It is a central component of <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> and supports businesses in systematically tracking incoming payments.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>If invoices remain unpaid after the agreed payment deadline, they are considered outstanding receivables. The dunning system is used to systematically monitor these receivables and send payment reminders.<\/p>\n\n<p>Through clear dunning processes, companies can keep track of their receivables and identify payment backlogs early on.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Classification in accounting<\/h2>\n<p>The dunning system is closely linked to the management of <a href=\"\/en\/glossary\/offene-posten-opos\/\">Outstanding items (OPOS)<\/a> connected. As long as an invoice has not been paid, it remains in the system as an outstanding item.<\/p>\n\n<p>The dunning process ensures that these outstanding invoices are regularly reviewed and, if necessary, reminders are sent.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Classification within the financial accounting system<\/h2>\n\n<ul>\n<li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n<li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n<li><a href=\"\/en\/glossary\/offene-posten-opos\/\">Outstanding Items (OPOS)<\/a><\/li>\n<li><a href=\"\/en\/glossary\/zahlungsverkehr\/\">Payments<\/a><\/li>\n<li><a href=\"\/en\/glossary\/bank-statements\/\">Bank transactions<\/a><\/li>\n<\/ul>\n\n<p>Dunning typically falls within accounts receivable and complements processes involving invoicing and payment receipt.<\/p>\n\n<\/section>\n\n<section id=\"tools\">\n<h2>Typical steps in the dunning process<\/h2>\n\n<ul>\n<li>Open receivable review<\/li>\n<li>Sending a payment reminder<\/li>\n<li>Sending further reminders in case of non-payment<\/li>\n<li>Monitoring of incoming payments<\/li>\n<li>Offsetting a claim for payment<\/li>\n<\/ul>\n\n<p>Many accounting systems support these processes through automated dunning runs.<\/p>\n\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n\n<ol>\n<li>Invoice will be created and booked<\/li>\n<li>Invoice remains open after due date<\/li>\n<li>Sending a payment reminder or dunning notice<\/li>\n<li>Payment received will be booked<\/li>\n<li>Open item to be balanced<\/li>\n<\/ol>\n\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n\n<p>A structured dunning system helps companies secure their liquidity and reliably monitor receivables. At the same time, it creates transparency regarding the current status of receivables.<\/p>\n\n<p>The link between OPOS management, payment transactions and the dunning process enables systematic control of open accounts receivable.<\/p>\n\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n\n<div class=\"snippet warn\">\n<ul>\n<li>Incomplete monitoring of open claims<\/li>\n<li>Missing or late reminders<\/li>\n<li>Unclear allocation of incoming payments<\/li>\n<\/ul>\n<\/div>\n\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n\n<div class=\"snippet info\">\n        <h3>The purpose of reminders and dunning is to prompt customers to pay outstanding invoices.<\/h3>\n        <p>The dunning system ensures that outstanding claims are monitored and customers are reminded of non-payment.<\/p>\n      <\/div>\n\n<div class=\"snippet info\">\n        <h3>Where is the reminder system organisationally located?<\/h3>\n        <p>The dunning process is typically part of accounts receivable within financial accounting.<\/p>\n      <\/div>\n\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n\n<p>The dunning process is an important part of financial accounting. It supports companies in the structured monitoring of outstanding receivables and the systematic management of incoming payments.<\/p>\n\n<\/section>\n\n<footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n<p class=\"disclaimer\">\nBrasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n<\/p>","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}]}}