Topic
Is my service charge statement correct?
Most incorrect statements are not miscalculated. They contain items that should never have been charged at all. That is why the first check is a list, not a sum.
Check first whether anything may be charged at all
In several countries a tenant owes no service charges whatsoever without an explicit agreement in the tenancy contract. The rent is then all-inclusive, and the entire statement falls away. That question comes before any single line item.
The catalogue: what is allowed on the list
Once the apportionment is agreed, a catalogue decides which costs even qualify. Depending on the country it is exhaustive or open, and that difference decides the outcome of every objection.
An exhaustive catalogue
If a cost is not in the statute, it may not be charged, not even with a clause in the tenancy agreement. Such a clause simply has no effect.
An open catalogue
Whatever is agreed may be charged. The check then shifts from the statute to the contract, and the decisive question becomes whether the item is named there individually.
The three classics that rarely belong
Three items are expressly excluded in several countries and still turn up in statements regularly. Checking just these three catches most of the disputed amount.
Administration costs
The fee for the property manager. It is expressly absent from the catalogue in several countries and still gets passed on regularly, often hidden inside a combined item.
Maintenance and repairs
What broke and got fixed is the owner's cost as a rule. The line between that and routine servicing is where most statements fail.
The share for empty units
Costs for vacant flats in the building do not belong on the statement for the occupied ones. Shows up when the apportioned floor area is smaller than the building's total.
The two deadlines
There are almost always two: one for the landlord, by when the statement is due, and one for the tenant, by when an objection must be raised. The first can void an additional demand entirely, the second can void your objection. Both run silently.
Your right to see the invoices
A statement that cannot be checked against the underlying invoices cannot be checked at all. The right to inspect them exists in the countries covered here regardless of how plausible the statement looks.
The legal position in Germany
When costs may be charged at all
Without an agreement in the tenancy contract, the tenant owes NO operating costs at all; the rent is then all-inclusive (section 556(1) BGB). Where the apportionment is agreed, the catalogue in BetrKV section 2 is exhaustive: items it does not list can only be passed on through the catch-all item 17, and only if the contract names them individually.
What may go on the statement
The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are Property tax (Grundsteuer), Water supply and drainage, Heating and hot water, Lift, Street cleaning and refuse collection, Building cleaning and pest control, Garden upkeep, Lighting, Chimney sweeping, Building and third-party liability insurance, Caretaker, but not the repair or administrative share of the role, Communal aerial or broadband, Laundry-room facilities and Other operating costs, but only if named individually in the tenancy agreement (BetrKV section 2 no. 17).
What may not go on the statement
Not apportionable: Administration costs: property management, bookkeeping, account-keeping, Maintenance and repair, including minor repairs, The repair share of a caretaker contract, Lost rent and vacancy costs, Bank charges and reminder fees and Legal costs of pursuing other tenants. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The statement is due within twelve months of the end of the billing period; after that the landlord can no longer claim anything further (section 556(3) BGB). The tenant may raise objections within twelve months of receiving it.
Basis: Section 2 of the German Operating Costs Ordinance (Betriebskostenverordnung, BetrKV), which lists what counts as an apportionable running cost, and section 556 of the Civil Code (BGB), on agreeing and settling them.. Last checked against the legal text: 2026-07-26.
The legal position in Austria
When costs may be charged at all
Within the full scope of the MRG, the apportionment follows directly from the statute; no separate agreement is needed. The catalogue in section 21 MRG is exhaustive: what it does not list, the landlord may not pass on, not even with a clause in the tenancy agreement.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Water supply, drainage and the sewage charge, Chimney sweeping, drain clearing, refuse collection, pest control, Lighting of the common areas, Fire, third-party liability and water-damage insurance, Building caretaking, whether by a caretaker or a cleaning firm, Property tax (Grundsteuer), Administration costs, but only up to the flat rate under section 22 MRG and Running communal facilities such as a lift or a shared laundry room (section 24 MRG).
What may not go on the statement
Not apportionable: Upkeep and repair, which is the landlord's responsibility (section 3 MRG), Repairs to the roof, the façade or the rising pipework, Improvements and new construction, Administration costs above the flat rate and Costs the landlord caused themselves. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The statement is due by 30 June of the following year, with the underlying invoices posted for inspection at the building (section 21(3) MRG). The tenant can have it checked by the conciliation board; reclaiming an overpayment is limited to three years (section 27(3) MRG).
The ceiling
Administration costs are capped at the category-A reference amount per square metre of usable floor area and year (section 22 MRG in conjunction with section 15a(3)(1) MRG). More is not permitted, regardless of what the managing agent actually spent.
Basis: Sections 21, 22 and 24 of the Austrian Tenancy Act (Mietrechtsgesetz, MRG): section 21 lists the apportionable operating costs, section 22 caps the administration charge by cross-referring to the category-A reference amount under section 15a(3)(1) MRG, and section 24 covers communal facilities such as a lift or a shared laundry room.. Last checked against the legal text: 2026-08-17.
The legal position in Switzerland
When costs may be charged at all
The tenant owes ancillary costs ONLY if they are specifically agreed (Article 257a(2) OR). Without an agreement, all ancillary costs are included in the rent. A collective clause is not enough; the items have to be named individually. Only the costs actually incurred may be charged (Article 257b(1) OR).
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Heating and hot water, including the running and maintenance cost of the plant, Operating costs connected with use of the property, Public charges that arise from use of the property, Building superintendence, to the extent it covers operation rather than upkeep and The administrative effort of preparing the statement itself, if agreed.
What may not go on the statement
Not apportionable: Ordinary upkeep of the rented property, which the net rent already pays for, Repairs and replacement of installations, Costs with no connection to use of the property, Building insurance and property tax, unless they depend on use and The landlord's general administrative overhead. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The statement is due as agreed, usually annually; the tenant has a right to inspect the receipts (Article 257b(2) OR). Challenges go to the conciliation authority.
Basis: Articles 257a and 257b of the Swiss Code of Obligations (OR), on ancillary costs, and Articles 4 to 8 of the Ordinance on the Letting and Leasing of Residential and Commercial Premises (VMWG).. Last checked against the legal text: 2026-08-17.
The legal position in 30 further countries
This theme also has a legal basis on record for these countries, each with its statute and verification date. Expand your country.
Belgium
When costs may be charged at all
The decree divides costs according to a clear principle: the landlord bears costs connected with the Ausübung dinglicher Rechte (exercise of real rights), the tenant bears costs connected with use. The Flemish Government's list is expressly not exhaustive, so the allocation turns on this principle. One exception is absolute: in residential leases, property tax may never be passed on to the tenant, not even by contract clause.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Costs connected with the USE of the dwelling, Consumption of water, gas and electricity, Common service costs such as cleaning, lift and lighting and Heating costs based on consumption.
What may not go on the statement
Not apportionable: onroerende voorheffing (property tax), NEVER and without exception, Costs connected with OWNERSHIP, that is, with the Ausübung dinglicher Rechte (exercise of real rights), Preservation of the building structure and major repairs and Owner's building insurance. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Costs and charges must appear in a SEPARATE statement, kept apart from the rent. The tenant may request the supporting documents at any time, and the landlord must produce them.
Basis: Vlaams Woninghuurdecreet dated 09.11.2018, Art. 27 (kosten en lasten); residential tenancy is regulated at the regional level.. Last checked against the legal text: 2026-08-19.
Bulgaria
When costs may be charged at all
Unless otherwise agreed, the tenant bears the ancillary costs connected with use as well as the costs of the common parts. Which further items are borne by whom is governed by the contract.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, water and heating according to consumption, Common costs such as cleaning, elevator and lighting of the common parts, Waste removal and Consumption-dependent ancillary costs of the dwelling.
What may not go on the statement
Not apportionable: Maintenance and repair of the structure, unless agreed otherwise and What the contract does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement is by agreement. The court decides disputes over ancillary costs.
Basis: Zakon za zadalzheniyata i dogovorite (ZZD), the Bulgarian statute governing obligations and contracts. Last checked against the legal text: 2026-08-19.
Denmark
When costs may be charged at all
The Lejeloven restricts charges that may be billed separately from the rent to the tenant's individual, metered consumption. Settlement is effected either through an a-conto payment subject to an annual account or through the tenant's direct contract with the utility provider. Any item not covered by this, for instance fixed fees, must be included in the rent. Heating and hot water may generally not be factored into the rent, and they are accounted for separately. An exception applies to rooms and shared households.
What may go on the statement
The catalogue is exhaustive. Apportionable items are individual consumption of heating and hot water, consumption of water, where metered, consumption of electricity and cooling and antenna and internet, if agreed.
What may not go on the statement
Not apportionable: fixed fees such as refuse collection, communal laundry and stair cleaning, administration and PBS fees (automated payment service charges) and renovation and maintenance of the building. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Annual consumption statement. The tenant may have it reviewed by the Huslejenævn (Danish Rent Tribunal).
Basis: Lejeloven (Danish Tenancy Act), rules on consumption and ancillary costs. Last checked against the legal text: 2026-08-19.
Estonia
When costs may be charged at all
Unless otherwise agreed, the tenant bears the utility and consumption costs. The contract determines which items are included in the rent and which are charged separately. The tenant is responsible for everyday minor maintenance, such as light bulbs and fuses, while the landlord is responsible for the structure.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Heating and hot water, Water and wastewater, Electricity based on consumption, Waste collection and Consumption-dependent ancillary costs of the dwelling.
What may not go on the statement
Not apportionable: Structural repairs, pipework and the heating system, which are borne by the landlord, Maintenance of the structure and What the contract does not expressly name. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Accounting is governed by agreement. Disputes are decided by the üürikomisjon (rent commission) or the court.
Basis: Võlaõigusseadus (law of obligations), tenancy law. Last checked against the legal text: 2026-08-19.
Finland
When costs may be charged at all
There is no uniform statutory rule. The lease agreement determines which ancillary costs are included and which are paid separately. Water is often included in the rent, but may be charged separately based on meter or estimate. The tenant is entitled to a clear breakdown.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Water, if the contract provides for it separately, by meter or estimate, Heating, if the contract provides for it and Electricity under the tenant's own contract.
What may not go on the statement
Not apportionable: Anything not expressly named in the contract and Maintenance and repair of the building. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement follows the contract. In case of ambiguity, the tenant may demand a written breakdown.
Basis: Laki asuinhuoneiston vuokrauksesta (481/1995), the Finnish statute governing residential leases. Last checked against the legal text: 2026-08-19.
France
When costs may be charged at all
The list in Décret 87-713 is exhaustive. Anything not listed there remains with the landlord, regardless of any contractual clause. A clause imposing further charges on the tenant is deemed unwritten.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Water and energy for the dwelling and the common parts, Operation of the lift, Routine maintenance and minor repairs of the common parts, Cleaning and upkeep of the outdoor areas, Caretaker, but only at 75 percent for cleaning and refuse, at 40 percent if only one of the two tasks is performed and Ancillary rental taxes, in particular the refuse collection charge (taxe d'enlèvement des ordures ménagères).
What may not go on the statement
Not apportionable: Major repairs, roof, facade restoration, replacement of the boiler or lift, Management fee and costs of the rental management, never and not even on a pro-rata basis, Fee of the syndic (manager of the co-ownership), unless expressly covered, Building insurance, Property tax (taxe foncière), except for the portion relating to refuse collection and Everything attributable to wear and tear due to age (vétusté). If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Annual settlement, with receipts to be provided one month in advance. The tenant may recover wrongly paid amounts for three years; the landlord may likewise claim additional payments for three years retroactively.
Basis: The legal basis is Décret n° 87-713 du 26 août 1987, which contains a closed list, read together with Art. 23 Loi 89-462.. Last checked against the legal text: 2026-08-19.
Greece
When costs may be charged at all
The tenant usually bears the consumption costs and his share of the koinóchrista (common expenses), while the landlord usually bears only the insurance. What exactly the tenant bears is determined by the contract.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, water and gas by consumption, Share of the koinóchrista (common expenses): cleaning, elevator, lighting of the common parts, Share of heating oil in buildings with central heating and Internet, if agreed.
What may not go on the statement
Not apportionable: Building insurance, usually borne by the landlord and Structural repairs and maintenance of the structure. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The building management settles the koinóchrista (common expenses) monthly. The court decides disputes over the amount.
Basis: Astikos Kodikas (Civil Code), Art. 574 ff.; the koinóchrista (common expenses) under the horizontal property regulation. Last checked against the legal text: 2026-08-19.
Ireland
When costs may be charged at all
There is no statutory catalogue of apportionable items. What the tenant pays follows from the tenancy agreement, BUT the agreement cannot pass on the duties from section 12 of the Residential Tenancies Act 2004: structural repairs, keeping the dwelling up to housing standards, and insurance stay with the landlord. In a development, section 18 of the Multi-Unit Developments Act 2011 adds another layer: the unit owner owes the service charge to the owners' management company, not the tenant. A clause that tries to shift it onto the tenant does not change that debt and can be challenged in an ordinary tenancy.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Rent, The deposit, which the landlord must repay promptly under section 12(1)(d), Electricity and gas, if the meter runs in the tenant's name, Water, to the extent it is charged at all, Refuse collection, if the tenant holds the contract themselves, TV and telecoms and Proven costs of damage the tenant caused.
What may not go on the statement
Not apportionable: The service charge and sinking-fund contribution owed to the owners' management company (OMC): the owner's debt, Structural upkeep and repairs under section 12(1)(b), Building insurance, including at least 250,000 euros of liability cover, under section 12(1)(c), Local Property Tax, The landlord's management and letting-agent fee and Processing, credit-check and reference fees before the tenancy is agreed. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
A dispute over running costs or the deposit goes to the Residential Tenancies Board (RTB) for dispute resolution, not to court. There is still no third-party deposit scheme: legislation for one passed in 2015 but has never been commenced, so the landlord holds the deposit directly and must repay it promptly, justifying any deduction under section 12(4).
Basis: Section 12 of the Residential Tenancies Act 2004, as amended by the Residential Tenancies (Miscellaneous Provisions) Act 2026 (No. 3 of 2026, in force from 1 March 2026), sets out the landlord's mandatory duties; section 18 of the Multi-Unit Developments Act 2011 puts the service charge on the owner of the unit.. Last checked against the legal text: 2026-08-17.
Iceland
When costs may be charged at all
The allocation under 23. gr./23. gr. a is the statutory default rule; a deviating allocation is permitted only if it is expressly stipulated in the lease agreement (23. gr. b). Jointly invoiced services for several units are distributed according to co-ownership shares (24. gr.), and expenses advanced by the landlord are offset against the next rental payment (25. gr.).
What may go on the statement
The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are Water, electricity and heating costs for the rented dwelling itself (the tenant registers directly with the utility provider).
What may not go on the statement
Not apportionable: Property charges, including property tax and insurance premiums (23. gr. 1. mgr.), For condominium units: the share of common costs for the elevator, heating, lighting and water in common areas, and maintenance of the outdoor grounds (23. gr. 2. mgr.) and Flat-rate, non-consumption-based annual utility fees and meter rents (23. gr. 3. mgr.). If one of these items appears on your statement, that is the first point of your objection.
The deadlines
No separate deadline researched.
The ceiling
Incentive rule instead of a cap: if the leased property is newly connected to district heating, the landlord may increase the rent by up to half of the tenant's operating cost savings until the landlord's investment costs are amortised (26. gr.); thereafter, any further savings benefit both parties by one half each.
Basis: 23. gr., 23. gr. a and 23. gr. b of the Húsaleigulög nr. 36/1994. Last checked against the legal text: 2026-08-19.
Italy
When costs may be charged at all
The principle is that manutenzione ordinaria (ordinary maintenance) is borne by the tenant, while manutenzione straordinaria (extraordinary maintenance) is borne by the landlord. The catalog under Art. 9 applies unless the parties have validly agreed otherwise. Under settled case law, the administrator's fee is explicitly NOT covered by Art. 9.
What may go on the statement
The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are cleaning and operation of the building, water, electricity and heating of the common parts, operation of the lift, refuse collection, porter or caretaker and manutenzione ordinaria (ordinary maintenance) of the lift and the systems.
What may not go on the statement
Not apportionable: manutenzione straordinaria (extraordinary maintenance), borne by the landlord, fee of the amministratore di condominio (condominium administrator) and his expenses, renewal of installations and building components and IMU (municipal property tax) and building insurance. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Payment is due within two months from demand. The tenant is entitled to receive the cost breakdown, the allocation key, and copies of the supporting documents (Art. 9 Abs. 2), and may withhold payment until these are provided.
Basis: Art. 9 Legge 392/1978 (oneri accessori), Art. 1576 Codice civile (preservation). Last checked against the legal text: 2026-08-19.
Croatia
When costs may be charged at all
In the absence of a special agreement, the tenant bears the consumption-dependent ancillary costs arising from the use of the apartment, while the pričuva remains with the landlord. Which party bears any further costs is governed by the contract.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are electricity, water and gas according to consumption, refuse collection, municipal fees arising from use and consumption-dependent ancillary costs of the apartment.
What may not go on the statement
Not apportionable: the building maintenance reserve (pričuva), which is borne by the landlord, maintenance and repair of the building structure and anything not arising from use, unless otherwise agreed. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement is made as agreed. Any dispute over ancillary costs is decided by the court under the Zakon o obveznim odnosima.
Basis: Zakon o obveznim odnosima; the maintenance reserve (pričuva) under Croatian apartment-ownership law.. Last checked against the legal text: 2026-08-19.
Latvia
When costs may be charged at all
Unless otherwise agreed, the tenant pays the ancillary costs he consumes. Which party bears the fixed building charges for management and common areas is determined by the contract. In a furnished long-term letting, the landlord often assumes them.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, heating and water based on consumption, Internet, Consumption-dependent ancillary costs of the dwelling and Building management and common areas by agreement.
What may not go on the statement
Not apportionable: Maintenance and repair of the structure, unless agreed otherwise and What the contract does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement is by agreement. Disputes are decided by the court under the Dzīvojamo telpu īres likums.
Basis: Dzīvojamo telpu īres likums (Residential Tenancy Law, 2021), supplemented by the Civillikums.. Last checked against the legal text: 2026-08-19.
Liechtenstein
When costs may be charged at all
The list in Art. 4 und 5 VMWG is exhaustive for heating and hot water costs: anything not named in Art. 4 may not be charged as such costs, and anything expressly excluded by Art. 5 remains with the landlord, even if the lease provides otherwise. If the landlord charges the costs by statement of account, he must prepare it at least once a year and submit it to the tenant. If he charges them as a flat rate, he must base it on average values of three years (Art. 3). Heating costs for NON-let premises are fundamentally borne by the landlord (Art. 7 Abs. 1); only if no consumption metering devices are installed and the vacancy was demonstrably heated solely for frost protection does the landlord as a rule bear only a portion thereof, graduated according to building size (Art. 7 Abs. 2). This is EXPRESSLY not a general apportionment key, but solely the landlord's share for vacant units.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Fuels and energy consumed for heating and hot water, Electricity for burners and pumps of the heating system, Operating costs for alternative energies, Cleaning of the system and chimney, including waste and slag removal and Periodic inspection and maintenance of the heating system.
What may not go on the statement
Not apportionable: Repair and replacement of the heating/hot water systems (Art. 5 Bst. a) and Interest and depreciation of the systems (Art. 5 Bst. b). If one of these items appears on your statement, that is the first point of your objection.
The deadlines
No specific objection or recovery deadline has been identified; the general limitation periods under the ABGB should apply.
Basis: Art. 3 bis 7 Verordnung über die Miete und Pacht von Wohn- und Geschäftsräumen (VMWG), LGBl. 2016 Nr. 287, based on § 1090 Art. 10 Abs. 3 ABGB. Last checked against the legal text: 2026-08-19.
Lithuania
When costs may be charged at all
The tenant generally bears consumption-related ancillary costs, often settled through the landlord. The contract determines which further items the tenant must bear, such as building and maintenance charges.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Heating, hot and cold water, Electricity and gas by consumption, Waste collection, Internet and cable television, if agreed and Building and maintenance charges by agreement.
What may not go on the statement
Not apportionable: Repair and restoration of the structure, unless agreed otherwise and Costs not assigned to the tenant by the contract. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement is by agreement. The court decides any dispute.
Basis: Civilinis kodeksas (Lithuanian Civil Code, Law No. VIII-1864), residential lease in Book 6. Last checked against the legal text: 2026-08-19.
Luxembourg
When costs may be charged at all
The landlord collects an avance sur charges (advance payment toward service charges) and must submit a detailed décompte (statement of account) itemising the nature of each expense. Only actual costs may be charged; a lump sum without supporting evidence is challengeable.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Heating and hot water, Water and wastewater, Operation and cleaning of common areas, Electricity for the common parts and Routine maintenance of shared installations.
What may not go on the statement
Not apportionable: Maintenance and major structural repairs, which remain the landlord's responsibility, The landlord's administrative costs and Building insurance and property tax, unless otherwise agreed. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The tenant may contest the décompte (statement of account) and demand supporting documents. Disputes over charges locatives (tenant service charges) are decided by the juge de paix (justice of the peace), provided the amount in dispute is below 10,000 Euro.
Basis: Loi du 21 septembre 2006 sur le bail à usage d'habitation and Code civil, supplemented by the RGD of 16 June 2015 on charges locatives (tenant service charges).. Last checked against the legal text: 2026-08-19.
Malta
When costs may be charged at all
The tenant bears the cost of consumption. Liability for building and communal costs (condominium) depends on the contract. The registered lease agreement should clearly itemise the charges.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, water and gas by consumption, Share of building and communal costs (condominium), if agreed and Internet, if agreed.
What may not go on the statement
Not apportionable: Structural repairs and maintenance of the substance, which the landlord bears and What the contract does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement is by agreement. Disputes go to the Adjudicating Panel or the court.
Basis: Private Residential Leases Act (Cap. 604); supplemented by the Civil Code (Cap. 16). Last checked against the legal text: 2026-08-19.
Netherlands
When costs may be charged at all
The list in the Besluit servicekosten is exhaustive: if an item is not listed there, it may not be passed on as service charges. Recovery is permitted only for amounts the landlord has actually paid and then recharges to the tenant.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Heating and hot water, Electricity and gas for the communal areas, Cleaning of the communal rooms, Caretaker services, Small inventory and furnishings, insofar as included in the tenancy and Elevator and building services in operation.
What may not go on the statement
Not apportionable: Landlord's administrative costs and authority fees, Maintenance of the dwelling, painting, roof, external building cleaning, Owner's share of property tax, Building insurance, which is not tenant's insurance and Anything not listed in the Besluit servicekosten. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The annual statement must be rendered within six months after the end of the calendar year (Art. 7:259 Abs. 2 BW). The tenant may have the account reviewed by the Huurcommissie (Rental Committee).
Basis: Besluit servicekosten (Decree on Service Charges), Art. 7:237 and 7:259 BW. Last checked against the legal text: 2026-08-19.
Norway
When costs may be charged at all
In addition to rent, the landlord may only charge for consumption of electricity and fuel, and water and wastewater, and then only if the lease expressly so provides and the consumption is metered or allocated by a clear formula. This list is exhaustive: all other costs must be included in the rent. The rule is mandatory and may not be altered to the tenant's detriment.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Consumption of electricity and fuel on the basis of metering and Water and wastewater, if metered or allocated by a clear formula.
What may not go on the statement
Not apportionable: Property tax, Waste collection and insurance, Television and cable fees and Felleskostnader (common costs) such as stair cleaning, caretaker, and common electricity. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Charges are settled on the basis of consumption. Disputes are decided by the Husleietvistutvalget (rent disputes tribunal) or the courts.
Basis: Husleieloven (Norwegian tenancy act of 2000), limit on additional costs in addition to rent. Last checked against the legal text: 2026-08-19.
Poland
When costs may be charged at all
These charges are termed opłaty niezależne od właściciela (costs independent of the owner) and are statutorily limited to the supplies listed below. The landlord may collect them only if the tenant does not hold a direct contract with the utility provider. Only the amount needed to cover actual costs may be passed on, meaning no surcharge is permitted.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Supply of energy to the dwelling, Gas, Water, Wastewater disposal and Waste and fecal matter disposal.
What may not go on the statement
Not apportionable: Management costs, which are included in the rent, Maintenance and renovation of the building, Anything that is not supply or disposal and Surcharges on utility costs. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
For any increase, the landlord must provide the tenant with a written breakdown together with the grounds, see Art. 9 Abs. 2. Rent and other charges may be increased at most every six months. This limit does not apply to these supply costs.
Basis: Art. 2 Nr. 8 and Art. 9 Ustawa o ochronie praw lokatorów (21.06.2001). Last checked against the legal text: 2026-08-19.
Portugal
When costs may be charged at all
The statutory default rule is as follows: the OWNER of the unit bears the costs for the maintenance and use of the common parts and for services of common interest. The landlord may agree with the tenant that the latter assumes them, but the items must be named in the lease; a reference to the house rules attached to the contract is also permissible. Without such designation, everything remains with the landlord.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are own consumption of water, electricity and gas, costs of maintenance and use of the common parts, but only if agreed in the contract and services of common interest such as elevator and stairwell cleaning, subject to the same condition.
What may not go on the statement
Not apportionable: condomínio costs without agreement, because by operation of law the owner bears them, extraordinary works and renovation, IMI (Portuguese municipal property tax) and condomínio reserves (fundo de reserva). If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Deadlines derive from the lease and from resolutions of the condomínio (the unit owners' association). The tenant may request the statement of accounts and the supporting documents.
Basis: Art. 1424 Código Civil (encargos do condomínio), Art. 1424-A CC (liability). Last checked against the legal text: 2026-08-19.
Romania
When costs may be charged at all
The law does not prescribe who bears the ancillary costs; the contract governs that. In practice, the tenant pays electricity, gas and water as well as the monthly întreținere (maintenance contribution) of the owners' association (Asociația de Proprietari). The contract must clarify whether the tenant registers the meters in his own name or the landlord passes the costs on to him.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, gas and water by consumption, the monthly maintenance charge of the owners' association (întreținere) and Heating and refuse collection.
What may not go on the statement
Not apportionable: Repair and restoration of the structure, unless agreed and Any cost the contract does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Accounting follows the agreement. The court decides disputes over ancillary costs.
Basis: Codul civil (Law no. 287/2009); the statute leaves the allocation of ancillary costs to the contract. Last checked against the legal text: 2026-08-19.
Sweden
When costs may be charged at all
The rent must be stated in the contract as a SPECIFIC amount. Only a closed list is exempt from this obligation: heating, cooling, hot water, electricity, and water and wastewater charges. These items may be billed on the basis of actual cost or measured consumption, but consumption-based billing is permitted only if consumption is actually measurable. In Sweden, varmhyra (warm rent) is the default, meaning heating is included in the amount.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Heating and cooling, Hot water, Electricity and Water and wastewater.
What may not go on the statement
Not apportionable: All other items, because a specific amount must be set out in the contract for them, Administrative costs, Maintenance and repairs and Surcharges invented after the fact. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Disputes over the amount are referred to the Hyresnämnd (rent tribunal). A surcharge without basis in the contract is not owed.
Basis: 12 kap. 19 § Jordabalken (hyreslagen): the amount must be fixed in the contract. Last checked against the legal text: 2026-08-19.
Serbia
When costs may be charged at all
Service charges are generally not included in the rent. The tenant bears consumption costs and the ongoing building maintenance fee. The contract must clearly stipulate who bears district heating and major building maintenance.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are electricity, water, heating and gas by consumption, internet, cable television and waste collection, the ongoing building maintenance fee (informatika, routine common services): waste, stairwell cleaning, elevator and minor repairs arising from ordinary use.
What may not go on the statement
Not apportionable: major structural repairs and heavy maintenance, which the landlord bears and the property management fee, unless otherwise agreed. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Accounts are settled by agreement. Any dispute over the amount is decided by the court.
Basis: Zakon o obligacionim odnosima (Law of Obligations). Last checked against the legal text: 2026-08-19.
Slovakia
When costs may be charged at all
The tenant usually bears consumption-dependent ancillary costs, either directly or through the landlord. Heating, water, building and waste charges are usually settled separately. The agreement must clearly state precisely which costs the tenant bears.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, gas and water based on consumption, Heating, Waste collection, Operation of common areas and the elevator as agreed and Internet, if agreed.
What may not go on the statement
Not apportionable: Maintenance and repair of the structure, unless otherwise agreed, The landlord's administrative costs and Any costs the agreement does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The settlement is carried out as agreed. Any dispute is decided by the court.
Basis: Občiansky zákonník (Act No. 40/1964 Zb.) and the residential lease agreement. Last checked against the legal text: 2026-08-19.
Slovenia
When costs may be charged at all
Under 91. člen SZ-1, the lease agreement must clearly state which costs the tenant pays in addition to rent: the individual consumption costs of the unit and the operating costs of the common parts (obratovalni stroški: communal service charges). Only costs expressly named in the contract are deemed owed by the tenant.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are individual costs such as electricity, water, and district heating for the unit, operating costs of the common parts (obratovalni stroški: communal service charges) and waste collection.
What may not go on the statement
Not apportionable: maintenance and reserves for the building structure, which the owner bears and anything the contract does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement is by agreement. Disputes over ancillary costs are decided by the court.
Basis: Stanovanjski zakon (SZ-1), 91. člen: the contract must clearly specify the costs to be borne by the tenant.. Last checked against the legal text: 2026-08-19.
Spain
When costs may be charged at all
The tenant's assumption of costs must be agreed in WRITING and state the annual amount at that time (Art. 20 Abs. 1 LAU). For IBI and the waste collection charge, the Tribunal Supremo held on 17.11.2025 that specifying the amount is not required if the charge is individualized for the dwelling, but an express agreement remains necessary.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are gastos generales (general community expenses) of the owners' association, if agreed in writing, IBI, if expressly agreed and individualized for the dwelling, waste collection charge under the same condition, individually metered utilities (water, electricity, gas), which the tenant bears in any event and porter and lift, if part of the agreed gastos generales.
What may not go on the statement
Not apportionable: everything without written agreement remains with the landlord, extraordinary maintenance and renovation, preservation of habitability, which is owed by the landlord (Art. 21 LAU) and unilateral increases during the statutory minimum term. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
If costs rise, the landlord may not unilaterally pass on the increase during the statutory minimum term of five or seven years. Thereafter this is permitted only by mutual agreement and at most up to twice the permissible rent increase for improvements.
Basis: Art. 20 Ley 29/1994 (LAU), judgment STS 1637/2025 of 17.11.2025 on the IBI. Last checked against the legal text: 2026-08-19.
Czechia
When costs may be charged at all
The contract or agreement determines which services (služby) are charged. Act No. 67/2013 Sb. establishes the framework and the billing rules. Actual costs are charged, allocated according to the agreed key.
What may go on the statement
The catalogue is exhaustive once the apportionment is agreed in the tenancy agreement. Apportionable items are Heating and hot water, Water and wastewater, Operation of the lift, Lighting and operation of the common parts, Waste removal and Caretaker and cleaning of the common parts.
What may not go on the statement
Not apportionable: Maintenance and repair of the building, borne by the landlord, Insurance and real estate tax, unless expressly agreed and Administrative costs of the landlord. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
The landlord must issue the statement of account no later than four months after the end of the billing period. In the event of delay, a statutory penalty payment is due to the tenant.
Basis: Zákon o službách (Act No. 67/2013 Sb.), on services associated with the use of residential premises. Last checked against the legal text: 2026-08-19.
Hungary
When costs may be charged at all
The agreement determines whether the közös költség (common charges of the building) is included in the rent or paid separately. The tenant normally pays the rezsi (consumption-based utilities). This is a matter for negotiation and must be clearly set out in the contract.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity, gas, water and heating by consumption (rezsi, consumption-based utilities), The közös költség (common charges of the building), if agreed, Refuse collection and Internet and cable television, if agreed.
What may not go on the statement
Not apportionable: Structural repairs and major replacement investments, which are borne by the landlord and Building insurance and administrative fees. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement follows the agreement. Any dispute as to the amount is decided by the court.
Basis: The legal basis is the 1993. évi LXXVIII. törvény (Lakástörvény) and the Polgári Törvénykönyv.. Last checked against the legal text: 2026-08-19.
United Kingdom
When costs may be charged at all
The Tenant Fees Act 2019 flips the question around: it lists EXHAUSTIVELY which payments may be demanded at all. Anything not in Schedule 1 is a prohibited payment and therefore unlawful, whatever the contract says. This covers assured shorthold tenancies, student accommodation and licences. On a long leasehold, a service charge is also only owed to the extent it is reasonable (section 19, Landlord and Tenant Act 1985). Since 1 May 2026, rent itself carries its own separate limit (Renters' Rights Act 2025, England only): at most one month in advance, or 28 days on a shorter payment cycle, and it may only be requested or accepted once both sides have signed.
What may go on the statement
The catalogue is exhaustive. Apportionable items are Rent (its own advance-payment limit applies, see below), Tenancy deposit and holding deposit, each capped by statute, Council Tax, Utilities: electricity, gas, water, drainage, TV licence and telecoms, A charge for late payment and for a tenant-requested change to the tenancy and Compensation for ending the tenancy early at the tenant's request.
What may not go on the statement
Not apportionable: Viewing and administration fees, Credit checks, references, guarantor fees, Inventory and check-in reports, Renewal and check-out fees, Professional end-of-tenancy cleaning as a mandatory item, Pet fees and Anything not listed in Schedule 1. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
A payment wrongly demanded must be repaid; the local authority can fine up to £5,000 per breach, rising to £30,000 or prosecution on a repeat breach. For a leasehold service charge, costs must be demanded within 18 months of being incurred (section 20B, Landlord and Tenant Act 1985).
Basis: Schedule 1 of the Tenant Fees Act 2019 (permitted payments), and section 19 of the Landlord and Tenant Act 1985.. Last checked against the legal text: 2026-08-17.
Cyprus
When costs may be charged at all
The tenant bears consumption costs and the share of the common expenses of the building. For controlled tenancies the Rent Disputes Court also examines ancillary costs; on the open market the contract governs.
What may go on the statement
The catalogue is not fixed by law at all; the tenancy agreement is the only source. Apportionable items are Electricity and water by consumption, Share of the common expenses of the building and Waste collection and common lighting.
What may not go on the statement
Not apportionable: Structural repairs and maintenance of the building fabric, which the landlord bears and What the contract does not assign to the tenant. If one of these items appears on your statement, that is the first point of your objection.
The deadlines
Settlement by agreement. For controlled rents the Rent Disputes Court decides; otherwise the civil court.
Basis: Contract law (Cap. 149); for controlled tenancies the Rent Control Law 23/1983. Last checked against the legal text: 2026-08-19.
Frequently Asked Questions
Do I have to pay an additional demand while I am checking the statement?
An additional demand only falls due once the statement is formally in order. If it is not, the demand is not due either. Pay under reservation if you want to avoid escalating the dispute while keeping your objections open.
What happens if the landlord bills too late?
In several countries the landlord then loses the right to any additional demand, but you still keep the right to a credit balance. The deadline only works in one direction.
How far back can I check?
That depends on your country's deadline for objecting and on when you received the statement. Years that have already lapsed usually cannot be reopened, even where the error is clear.
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