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Your service charge reconciliation, statement included.

The charges by type, the advances paid, the balance and the date it can be settled from: a PDF letter to send one month before the reconciliation.

The landlord

The tenant and the home

Several tenants: write every name.

The letter is addressed to the tenant there.

The period and the charges

A period that is over, usually a year: 1 January to 31 December, or from one lease anniversary to the next.

The statement by type of charge

One line per type of charge, with the tenant's share over the period. Only recoverable charges can be asked of the tenant.

Charge 1

For example: cold water, lift, household waste collection tax.

The advances

The total of the charge advances the tenant paid from the start to the end of the period.

The letter

Nothing is sent: the PDF is made in your browser.

Service charge reconciliation

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Landlord
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Tenant
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Period
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Charge
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Advances paid
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Balance
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A letter template, not advice on your situation. For a dispute, see a commissaire de justice (bailiff) or a lawyer.

The letter is written in French: it goes to the tenant of a French lease, and a French judge would read it if the dispute went further.

With Kivlo

The reconciliation, worked out lease by lease.

In Kivlo, open a lease's reconciliation over its period: you enter the actual charges by type, Kivlo sets them against the advances paid and works out the balance, pro rata if the tenant moved in or out during the period.

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Balance To fill in

BalanceTo fill in
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What the law says

The service charge reconciliation, in practice.

Once a year

Charges paid as advances are reconciled every year: you compare the advances paid with the expenses actually incurred (article 23 of the law of 6 July 1989).

If the advances exceed the actual expenses, you pay back the excess; if they fall short, you ask for a top-up. A flat fee for charges is never reconciled (article 25-10).

The statement, one month before

One month before the reconciliation, you send the tenant the statement by type of charge and, in a building of several homes, how the charges are split between the tenants (article 23).

For 6 months from the sending of that statement, the supporting documents are kept available to the tenant. On request, you also send them the summary of the home's charges, electronically or by post.

A late reconciliation

When the reconciliation was not made before the end of the calendar year following the year the charges fell due, the tenant pays the top-up in twelfths if they ask to (article 23).

A judge may refuse a late claim for charges they find unfair and abrupt, for example when the tenant had asked for the reconciliation and got no answer (Service-Public).

Three years to act

Every claim arising from the lease is time-barred after 3 years from the day the holder of the right knew or should have known the facts allowing them to act (article 7-1).

The limit applies to the landlord claiming unpaid charges as well as to the tenant who paid too much and asks for a refund (Service-Public).

Sources: Law of 6 July 1989, art. 23 · Law of 6 July 1989, art. 7-1 · Law of 6 July 1989, art. 25-10 · Service-Public: service charges

Rules checked on November 10, 2026. General information, not a substitute for personal advice.

Frequently asked questions

The service charge reconciliation: your questions.

One month before the reconciliation: the statement by type of charge, and in a building of several homes how the charges are split between tenants, reach the tenant before the balance is settled (article 23 of the law of 6 July 1989). The letter gives the date the balance can be settled from.

The law does not require it: for six months from the sending of the statement, the supporting documents are kept available to the tenant, who may consult them (article 23). Enclosing them often heads off a dispute.

There is nothing to reconcile: a flat fee paid with the rent gives rise to no top-up and no later reconciliation (article 25-10 for furnished lets). A mobility lease always sets a flat fee (Service-Public).

Yes, within three years (article 7-1). But when the reconciliation comes after the end of the calendar year following the charges' year, the tenant may pay the top-up in twelve monthly instalments on request (article 23).

Pay the excess back to the tenant. A tenant who paid too much also has three years to ask for a refund (Service-Public).

Nothing is sent: the PDF is made in your browser. Kivlo sees neither the names, nor the addresses, nor the amounts, and nothing is kept when you close the page.

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