How should the service bill for SVJ look like?
Specifics of billing services in the community of unit owners. What does the SVJ have to include and how does it differ from billing for tenants.
TL;DR - Quick Answer
Utility billing for SVJ follows the same rules as for tenants, but the beneficiary is the unit owner (not the tenant). SVJ must invoice the services within 4 months after the end of the period. The owner then bills his tenant, if necessary. The specifics of the SVJ include the repair fund, house management and voting on the billing method.
Difference between SVJ and classic lease
Classic lease
Landlord (owner) → Tenant Landlord receives invoices and bills the tenant.
Apartment in SVJ
SVJ → Unit owner → (if applicable) Tenant
- SVJ invoices the services to the owner
- The owner (if renting) bills the tenant
These are TWO separate processes. And they can have different terms.
What SVJ bills
Services connected with the use of apartments
These services are billed according to Act No. 67/2013 Coll.:
- Heat
- Hot water
- Cold water and sewage
- Electricity of common areas
- Cleaning
- Elevator operation
- Garbage collection
House and land management
This is NOT a service within the meaning of the Act on Services:
- Remuneration to the administrator/chairman
- House insurance
- Bookkeeping
- Audits and inspections
- Routine maintenance
It is billed, but according to the statutes of the SVJ, not according to the Act on services.
Repair fund (long-term advance)
- Contributions to the repair fund
- Drawdown for repairs and reconstruction
- Fund account balance
The repair fund is not billed as a service - it is a different category. But SVJ informs the owners about it.
Specifics of billing in SVJ
Deciding on the method of settlement
V SVJ decides on the method of settlement by the assembly of owners. Unlike rent, where the landlord decides (within the law).
Example resolution: "The meeting approves the proposed allocation method for heat costs. The 40%/60% split in this example is illustrative; apply the current decree and the building's approved method."
Contributions according to co-ownership shares
Some costs are paid in SVJ according to co-ownership share (not according to the area of the apartment):
- House insurance
- Administration
- Repair fund
Attention: The co-ownership share does not have to correspond to the area of the apartment! It depends on the owner's statement.
Voting on overpayments
SVJ can decide:
- Return overpayments to owners
- Keep overpayments in the fund
- Count on next year's advances
The assembly decides.
Billing sample for SVJ
ANNUAL ACCOUNTING OF DEPOSITS FOR SERVICES AND ADMINISTRATION
Association of unit owners Jasná 123, Prague 4
Accounting period: 1/1/2024 – 31/12/2024
OWNER UNITS:
| Name | Ing. Jana Malá |
| Unit No | 15 (apartment 3+1) |
| Floor area | 78 m² |
| Co-ownership share | 78/1250 (6.24%) |
| Number of people | 2 |
A) ACCOUNTING FOR SERVICES
| Service | Total SVJ | Settlement | Share | Cost |
|---|---|---|---|---|
| Heat - base (illustrative 40%) | 280,000 Kč | m² | 78/1250 | 17,472 Kč |
| Heat - consumption (illustrative 60%) | 420,000 Kč | meter | 5.8% | 24,360 Kč |
| Hot water | Kč 85,000 | meter | 6.1% | Kč 5,185 |
| Cold water | 120,000 Kč | meter | 5.9% | 7,080 Kč |
| Common-area electricity | 45,000 Kč | m² | 6.24% | 2,808 Kč |
| Elevator - operation | 35,000 Kč | m² | 6.24% | 2,184 Kč |
| Cleaning | 72,000 Kč | m² | 6.24% | Kč 4,493 |
| Waste | 18,000 Kč | persons | 2/50 | 720 Kč |
| TOTAL SERVICES | 64,302 Kč |
B) DOMU
ADMINISTRATION COSTS| Item | Total SVJ | Settlement | Share | Costs |
| Remuneration to administrators | 60,000 Kč | share | 6.24% | Kč 3,744 |
| Home Insurance | 45,000 Kč | share | 6.24% | 2,808 Kč |
| Accounting | 24,000 Kč | share | 6.24% | Kč 1,498 |
| Revision (gas, electricity) | 15,000 Kč | share | 6.24% | 936 Kč |
| Routine Maintenance | 35,000 Kč | share | 6.24% | 2,184 Kč |
| Bank charges | 3,600 Kč | share | 6.24% | 225 Kč |
| MANAGEMENT TOTAL | 11,395 Kč |
C) OPRAV
FUND| Item | Amount |
| Regulation 2024 (500 Kč/month) | Kč 6,000 |
| Paid | Kč 6,000 |
| Fund status as of 31/12/2024 | Kč 45,000 (entire SVJ: Kč 722,000) |
Note: Kč 180,000 was drawn from the repair fund in 2024 to repair the roof.
SUMMARY| Category | Cost | Advances | Difference |
| Services | Kč 64,302 | 66,000 Kč | +1,698 Kč |
| Administration | 11,395 Kč | 12,000 Kč | +605 Kč |
| TOTAL | Kč 75,697 | Kč 78,000 | +Kč 2,303 |
BILL RESULT
OVERPAYMENT: Kč 2,303
The overpayment will be settled using the applicable statutory or agreed settlement period; the date below is illustrative only.
INFORMATION FOR OWNERS WHO RENTERS
If you are renting out your unit, you are required to issue a service bill to the tenant within 4 months of receiving this bill from SVJ.
In the bill to the tenant, include only the services (part A of this bill), not the building management or the repair fund.
In Prague on March 28. 2025
For the SVJ committee: _______________
The owner rents – what next?
If you are the owner and you rent the apartment:
1. Wait for the bill from SVJ
SVJ must deliver the bill to you within 4 months of the end of the period (by 30 4.).
2. Prepare a bill for the tenant
Take the "Services" part of the SVJ bill and create a bill for the tenant.
ATTENTION: The bill for the tenant DOES NOT BELONG:
- Repair fund
- House management
- Insurance
These are the owner's expenses, not services connected with the use of the apartment.
3. Keep to the deadline
4 months after receiving the bill from SVJ.
Example:
- SVJ will deliver on 15/04/2025
- You will deliver to the tenant by 15/08/2025
Frequent problems in SVJ
1. SVJ sends the bill late
Some SVJ do not meet the deadlines. Which gets you into trouble as an owner - you cannot bill the tenant.
Solution:
- Urge the SVJ
committee- Propose a change of administrator at the meeting
- In extreme cases, sanctions according to the law
2. Unclear billing
The billing from SVJ is 15 pages of tables and no one does not understand.
Solution:
- Ask for an explanation
- Design a simpler form
- Use our model as an inspiration
3. Unclear division of services and administration
In some SVJ services are mixed with administration. This complicates billing to tenants.
Solution:
- SVJ should clearly divide the bill into parts A (services) and B (administration)
- Push for this at the assembly
How Grento solves it
For apartment owners in SVJ, Grento offers:
- Import bill – You will upload a PDF from SVJ
- Automatic recalculation – The system will create a bill for the tenant
- Department of services and administration – It will correctly divide what belongs where
- Track deadlines – Deadline reminders
- Archive – All bills in one place
Do you own an apartment in SVJ and do you rent it? Grento will save you hours of work.
Summary
Billing in SVJ has its specifics:
| Aspect | SVJ | Classic rental |
|---|---|---|
| Who bills | SVJ to the owners | Landlord to tenants |
| Decision making | Assembly of Owners | Landlord |
| Repair Fund | Yes (especially) | No |
| House Management | Yes (especially) | No |
| Double billing | SVJ → owner → tenant | Landlord → tenant |
As an owner in SVJ, you have two roles: the recipient of the bill from the SVJ and (if you rent) the issuer of the bill to the tenant. Both have their terms and rules.
> Czech-law scope and editorial note: Legal, tax, accounting, tenancy, service-charge, condominium, metrology, insurance and data-protection statements in this article refer to the Czech Republic and the rules effective for the relevant date. Figures and examples are illustrative, not legal or tax advice. Verify current rules with the relevant Czech authority or a qualified adviser.
> Service-accounting clarification: Under Czech Act No. 67/2013 Coll., distinguish delivery of the settlement within four months after the accounting period, financial settlement generally within four months after delivery, and the separate 30-day periods for supporting documents or objections under § 8. A statutory per-day penalty under § 13 is conditional; verify the current amount and cap rather than applying a universal figure.
> Metrology and heat clarification: Verification periods depend on the instrument type and current UNMZ rule. Heat allocation uses the current Czech decree and may use a 40%, 50% or 60% basic component according to building energy performance, with possible adjustments; hot-water allocation is separate. Do not treat a 30/70 or ±20% statement as universal.