Blockchain-based Internal Service Accounting in Railway Operations
Sector: Tertiary sector · Industry: Rail transport · Organisation: Deutsche Bahn (DB) · Maturity level: Pilot
Deutsche Bahn is testing blockchain technology in pilot projects to digitize internal service accounting between departments. The goal is to automate manual and time-consuming billing processes and make them more transparent. DB Systel is conducting these tests on an Ethereum basis to increase the efficiency of internal accounting.
Documentation status
- Project status: Pilot
- Evidence: Evidence medium
- Editorial review: Ufuk Avci, 15 April 2026
Description
Deutsche Bahn launched its blockchain team in 2018 and chose internal service billing between corporate divisions as its first pilot project. Self-critically, it was noted internally that a conventional database would have sufficed for this simple case. The pilot served as a learning project — with the goal of building blockchain expertise for more complex, external use cases. Blockchain unfolds its added value especially when multiple external parties without a common trust basis are involved.
The DB blockchain team, founded in 2018, consists of over 30 employees — developers, software architects, and project managers. The first pilot project was the billing of internal services within the DB group via smart contracts. DB's own assessment: a conventional database would also suffice here — however, the use case offered the opportunity to practically test blockchain and build know-how. The core principle is: a blockchain requires no central administrator or trustee — all participants have the same view of the data, which cannot be manipulated. This trust principle is especially valuable when more external parties are involved. The DB blockchain team is now developing around 20 use cases — from logistics supply chains to intermodal ticketing to revenue sharing in integrated transport.
Perspectives
B2B — organisations perspective
Corporate divisions can automatically settle internal services via smart contracts without manual reconciliation or a central billing office. The model is scalable to external partners once trust needs to be established through a shared data space.
Employees perspective
Controlling and finance teams can handle internal service billing automatically and transparently — without time-consuming manual reconciliation between corporate divisions.
Benefits
General
- Automation of time-consuming manual billing processes through smart contracts reduces administrative effort.
- Complete transparency and traceability of all internal service billings through immutable blockchain logging.
- Reduction of billing errors through automated processes and predefined business rules.
B2B — organisations
- Significant cost reductions in administration by eliminating manual billing processes between business units.
Employees
- Relief from repetitive manual tasks enables focus on strategic and analytical activities.
Challenges
General
- Integration of the blockchain solution into existing ERP systems requires extensive technical adjustments.
- Coordination between different departments on uniform process definitions and business rules is complex.
B2B — organisations
- Investments in new technology and employee training must be weighed against expected cost savings.
Employees
- Employees must adapt to new digital processes and develop corresponding skills.
Technology foundation
The pilot project is based on the Ethereum blockchain, which enables automated billing between departments through its smart contract functionality. Ethereum is suitable for this use case because it supports programmable contracts that transparently represent business rules and execute them automatically.
Implementation examples
DB Systel Ethereum-based Service Billing
Deutsche Bahn wanted to digitalise time-consuming and error-prone manual billing processes between its various business units. The company sought ways to reduce administrative effort while simultaneously improving transparency of internal cost structures.
DB Systel conducts pilot projects for blockchain-based billing of internal services on an Ethereum basis.
Deutsche Bahn is testing the use of Ethereum blockchain for internal service billing between departments via its IT subsidiary DB Systel. The pilot project is part of a comprehensive blockchain initiative that has examined over 20 different use cases since 2018. The goal is to automate manual billing processes and increase transparency in internal cost allocation.
The project addresses the challenge of complex manual billing between different DB departments and the lack of transparency in existing billing processes. The blockchain solution aims to achieve automation and immutable documentation.
Tags
Internal Billing, Smart Contracts, Automation, Transparency, Ethereum