How is the reconciliation worked out?
Balance = actual recoverable charges − advances paid by the tenant over the same period. If it's positive, the tenant owes the difference; if it's negative, the landlord refunds the overpayment.
Example: a tenant paid €80 a month for 12 months, i.e. €960. The actual recoverable charges for the year come to €182.40 for water, €420 of recoverable building charges and €210 of refuse collection tax, i.e. €812.40. The landlord must refund €147.60, and can lower the advance to €70 a month.
The steps
- Gather the building's yearly accounts, your taxe foncière notice (for the refuse collection tax) and the invoices.
- Keep only the recoverable charges (decree no. 87-713 of 26 August 1987).
- Send the tenant the statement by type of charge, one month before the reconciliation.
- Keep the supporting documents available to them for 6 months.
- Adjust the monthly advance if the gap is large.
The full method is in the guide to service charge reconciliation.
Frequently asked questions
When should the service charges be reconciled?
At least once a year, when the landlord knows the actual charges for the year, usually after the building's general meeting (assemblée générale de copropriété) approves the accounts. The statement must be sent to the tenant one month before the reconciliation.
Can the tenant ask for the supporting documents?
Yes. For six months after the statement is sent, the supporting documents (invoices, contracts, building accounts) must be kept available to them, including electronically (article 23 of the law of 6 July 1989).
What if the landlord forgets to reconcile?
They can claim charges owed for 3 years (limitation period of article 7-1). But if the reconciliation wasn't done before the end of the calendar year following the year of the charges, the tenant can ask to pay the balance in 12 monthly instalments.
Do fixed charges need reconciling?
No. Fixed charges (forfait), possible for furnished lets and flat shares, are never reconciled. Only monthly charge advances (provisions) are.
How do I prorate if the tenant moved in during the year?
Only count the charges for their period of occupation: yearly charges ÷ 365 × days of occupation (or prorated by month), and compare them with the advances they paid over the same period.
Updated 8 October 2026. This tool gives general information about French tenancy law and doesn't replace personal legal advice.