Sample annual service bill
Professional annual service bill template for apartment landlords. Complete template with all legal requirements.
TL;DR - Quick Answer
The annual service bill summarizes costs for the entire calendar year. It must contain all services, meter statuses, billing methods and the resulting balance. Below you will find a ready-to-use professional template.
When to use annual billing
Annual billing is the most common form. It is used when:
- Billing period = calendar year (January 1 – December 31)
- The tenant lived for the whole year
- There were no major changes (moving, change of persons)
For special situations (moving in during the year, moving out) the bill is adjusted.
Professional sample of annual billing
ANNUAL BILLING OF SERVICES
Billing period: 1/1/2024 – 31/12/2024
CONTRACT PARTIES
Lessor
| Name/Title | Slunečnice housing association |
| IČO | 12345678 |
| Address | Slunečná 100, 150 00 Prague 5 |
| Contact | info@bd-slunecnice.cz |
Tenant
| Name | Ing. Petr Novotný |
| Apartment | No. 15, 3. NP |
| Apartment address | Slunečná 100/15, 150 00 Prague 5 |
| Floor area | 72 m² |
| Number of people | 3 |
METER STATUS
| Gauge | Prod. number | Status 1/1/2024 | Status 12/31/2024 | Consumption |
|---|---|---|---|---|
| Water meter NE | V-2024-123 | 245.8 m³ | 312.4 m³ | 66.6 m³ |
| Water meter TV | T-2024-456 | 98.2 m³ | 134.8 m³ | 36.6 m³ |
| Heat Meter | H-2024-789 | 12,450 pieces | 14,280 pieces | 1,830 parts |
DISCLOSURE OF COSTS FOR SERVICES
#### 1. HEAT
| Folder | Total house | Settlement | Apartment share | Cost |
|---|---|---|---|---|
| Basic (40%) | 96,000 Kč | area 72/600 m² | 12.0% | 11,520 Kč |
| Consumer (60%) | 144,000 Kč | parts 1830/15200 | 12.04% | 17,338 Kč |
| HEAT TOTAL | 240,000 Kč | 28,858 Kč |
#### 2. HOT WATER
| Folder | Total house | Settlement | Apartment share | Cost |
|---|---|---|---|---|
| Basic (illustrative percentage) | 15,000 Kč | persons 3/36 | 8.3% | 1,250 Kč |
| Consumer (70%) | 35,000 Kč | m³ 36.6/420 | 8.7% | Kč 3,050 |
| HOT WATER TOTAL | 50,000 Kč | 4,300 Kč |
#### 3. COLD WATER AND SEWAGE
| Item | Total house | Settlement | Consumption | Cost |
|---|---|---|---|---|
| Water + sewage | 72,000 Kč | meter | 66.6 m³ of 720 m³ | 6,660 Kč |
| SV TOTAL | 6,660 Kč |
#### 4. OTHER SERVICES
| Service | Total house | Settlement | Share | Cost |
|---|---|---|---|---|
| Common-area electricity space | 18,000 Kč | area | 12.0% | 2,160 Kč |
| Cleaning | 24,000 Kč | in equal parts | 1/12 | Kč 2,000 |
| Elevator - operation | 12,000 Kč | area | 12.0% | Kč 1,440 |
| Waste removal | 6,000 Kč | persons | 3/36 | 500 Kč |
| Fire protection | 3,600 Kč | in equal parts | 1/12 | 300 Kč |
| OTHER TOTAL | 6,400 Kč |
TOTAL COSTS FOR SERVICES
| Category | Amount |
|---|---|
| Heat | Kč 28,858 |
| Hot water | 4,300 Kč |
| Cold water and sewage | 6,660 Kč |
| Other services | Kč 6,400 |
| TOTAL | 46,218 Kč |
PAID RESERVES
| Period | Monthly deposit | Total |
|---|---|---|
| January – December 2024 | Kč 4,000 | Kč 48,000 |
| Paid in total | 48,000 Kč |
BILL RESULT
| Total cost | 46,218 Kč |
| Advances Paid | Kč 48,000 |
| RESULT | OVERPAYMENT Kč 1,782 |
SETTLEMENT
Overpayment in the amount of Kč 1,782 will be transferred to the tenant's account:
| Account Number | 123456789/0100 |
| Term | until 31. 7. 2025 |
ADJUSTMENT OF ADVANCES FOR THE YEAR 2025
Based on this statement, we recommend adjusting the monthly advance to 3,900 Kč (reduction of 100 Kč).
LESSON LESSONS
- You can submit written objections to this bill within 30 days of delivery.
- You have the right to inspect the documents (invoices, meter readings) after prior agreement.
- The lessor will respond to objections within 30 days of their delivery.
In Prague on 20 March 2025
For the lessor: _______________ Chairman of the Board of Directors of BD Slunečnice
Taken over on: _______________
Signature of the tenant: _______________
Specifics of the annual statement
End of year = end of period
Annual statement always ends 31. 12. This means that:
- You will read the balances of the meters on 31.12. (or the closest possible date)
- Invoices for December may not arrive until January/February
- You have until the end of April to prepare
Transition of the year
Sometimes invoices "overflow" between years:
- The gas invoice will arrive in January, but it is for December
- Include the costs in the period they belong to (not when the invoice arrived)
Comparison with last year
It is a good practice to add a comparison:
| Service | 2023 | 2024 | Difference |
|---|---|---|---|
| Heat | 26,500 Kč | 28,858 Kč | +8.9% |
| Water | 9,800 Kč | 10,960 Kč | +11.8% |
The tenant sees how the costs develop.
How Grento solves it
Grento automatically generates an annual bill:
- Meter statuses – Records continuously during the year
- Invoices – Upload and automatic processing
- Calculations – Correct billing keys
- Professional PDF - Clear, ready to print
- Comparison - Automatic comparison with previous year
Annual billing for 12 apartments? With Grento by the hour instead of the whole weekend.
Summary
Annual billing is the most common form of service billing. Key Points:
- ✅ Period 1. 1. – 31. 12.
- ✅ Meter statuses at the beginning and end of the year
- ✅ All services with
4 billing. ✅ Comparison with 5 backups. ✅ Clear result and settlement date
- ✅ Deliver by the end of April
Use our template and you can handle the billing professionally.
> 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.