What must the bill of services contain according to the law?
Overview of all legal requirements for service billing. Find out what must not be missing from your bill to avoid problems with tenants.
TL;DR – Quick answer
Accounting for services must, according to § 7 of Act No. 67/2013 Coll. include: the identification of the landlord and tenant, the billing period, individual types of services, the actual costs for each service, the billing method used, the amount of advances paid, the resulting overpayment or underpayment, and the due date. If any of these details are missing, the tenant can complain about the bill.
Why is the correct form of the bill so important
Do you know what a service bill and a good CV have in common? Both must contain all the important information in the correct format. Otherwise, it will end up in the trash – or in court, which is the equivalent of the trash in the rental world, only much more expensive.
The law specifies exactly what the bill must contain. It's not just a formality – these requirements protect both you as a landlord and a tenant. And above all, it will save you a lot of trouble if the tenant decides to "check" your calculations.
Mandatory details of the service bill
1. Identification of the contracting parties
What must be stated:
- Name and surname (or title) of the lessor
- Address of the lessor
- Name and surname of the tenant
- The address of the rented property (including the apartment number)
Why it is important: It sounds trite, but imagine that you have several apartments and you send a bill to the wrong tenant. Or even worse - the tenant claims that the bill was not for him. Clear identification prevents unnecessary misunderstandings.
Tip: Include the lease number, if you have one. It is not mandatory, but it will make orientation easier.
2. Billing period
What must be stated:
- Exact start date of the period (e.g. 1/1/2024)
- Exact end date of the period (e.g. 12/31/2024)
Why it is important: The tenant must know what period he is paying for. This is especially important if deposits have changed during the year or the tenant has moved in/out mid-term.
Common mistake: Landlords often just write "year 2024". That's not accurate enough. Always provide specific data.
3. Overview of individual services
What must be stated: For each service separately:
- Name of the service (heat, cold water, electricity of common areas...)
- Total cost of the service for the whole house/object
- Share of the costs attributable to the given apartment
- Unit used (m³, kWh, m², persons...)
- Tenant consumption/share
Example of correct entry:
| Service | Total cost | Apartment share | Unit | Consumption |
|---|---|---|---|---|
| Heat | 180,000 Kč | 23,400 Kč | m² | 65 m² |
| Cold water | 45,000 Kč | 4,275 Kč | m³ | 45 m³ |
| Common-area electricity | 12,000 Kč | 1,560 Kč | m² | 65 m² |
Why it's important: Transparency. The tenant can see how much each service cost and how their share was calculated. Then he can't say that you made the numbers up off your finger.
4. Billing method
What must be stated: For each service, you must indicate what key you used to divide the costs:
- According to the floor area
- According to the number of people
- According to the actual consumption (meter)
- In equal parts
- Another method (must be agreed in contract)
Example: "Illustration only: heat costs were allocated using a 40%/60% split between the components. Use the current decree and the building's approved allocation method for the actual bill."
Why it is important: The tenant has the right to know why he is paying just that much. If an apartment has 65 m² and a neighbor with an apartment of 50 m² pays less for heat, it must be clear why (smaller area = smaller share).
5. Amount of advance payments
What must be stated:
- Monthly amount of advance payments
- Total amount of advance payments paid for the period
- Alternatively, breakdown by month, if the advances changed
Example: "Monthly advance for services: Kč 3,500 Advances paid for the period 1/2024 – 12/2024: 12 × 3,500 = Kč 42,000"
Why it is important: The difference between the actual costs and the advances results in an overpayment or underpayment. Without a clear record of advances, this difference cannot be calculated correctly.
Frequent error: Not counting outstanding deposits. If the tenant has not paid some deposits, you must take this into account in the bill.
6. Resulting overpayment or underpayment
What must be stated:
- Total actual cost of all services
- Total amount of deposits paid
- Difference = overpayment (deposits > costs) or underpayment (costs > deposits)
- Amount in words (recommended, no mandatory)
Example: "Actual costs in total: Kč 38,450 Paid advances: Kč 42,000 Overpayment: Kč 3,550 (in words: three thousand five hundred and fifty crowns)"
7. Term and method of settlement
What must be stated:
- Date, by when is the overpayment to be returned or the underpayment to be paid
- Method of payment (by transfer, in cash)
- Account number for possible payment
By law: The overpayment or underpayment is due within 4 months from the date of delivery of the bill, unless otherwise agreed.
Tip: State a specific date, not just "within 4 months". It's more clear.
Other recommended (optional) details
These data are not required by law, but providing them will save you many questions:
Meter status
Initial and final status of water meters, heat meters, etc. The tenant can verify that the consumption corresponds to the measured values.
Contact data
Telephone or e-mail where the tenant can contact with questions.
Instruction on objections
Information that the tenant can file objections within 30 days and has the right to inspect the documents.
Landlord's signature
The law does not require it, but it adds seriousness and credibility to the document.
What happens, when something is missing?
Scenario 1: Minor formal defect
For example, the apartment number is missing, but it is clear which tenant the bill refers to. The tenant will usually not protest, but formally has the right to return the bill for additions.
Scenario 2: There is no method of settlement
A more serious problem. The tenant can argue that they do not know how the costs were divided and request a new bill. You have 30 days to fix it.
Scenario 3: Missing All Service
For example, if you forgot to include cleaning costs that the tenant pays for, you need to fix the bill. But be careful - you can't claim back from the tenant for costs that you didn't bill.
Scenario 4: The bill is completely inconclusive
In the worst case, the court may decide that the bill is not valid and you won't be able to recover the arrears.
Sample of the correct bill
bill that meets all requirements:
BILLING FOR SERVICES CONNECTED WITH THE USE OF THE APARTMENT
Landlord: Jan Novák, Hlavní 123, 110 00 Prague 1, ID number: 12345678
Tenant: Marie Svobodová
Address of the apartment: Vedlejší 456/12, apartment no. 8, 120 00 Prague 2
Accounting period: 1/1/2024 – 31/12/2024
Floor area of the apartment: 65 m² Number of people in the apartment: 2
| Service | Total. costs | Method of settlement | Apartment share | Advances | Difference |
|---|---|---|---|---|---|
| Heat | 180,000 Kč | area + meter | 23,400 Kč | 24,000 Kč | +600 Kč |
| Cold water | 45,000 Kč | meter (45 m³) | 4,275 Kč | 4,800 Kč | +525 Kč |
| Hot water | 35,000 Kč | meter | 3,150 Kč | 3,600 Kč | +450 Kč |
| Common-area electricity | 12,000 Kč | area | 1,560 Kč | 1,200 Kč | -360 Kč |
| Cleaning | 18,000 Kč | in equal parts | 1,500 Kč | 1,200 Kč | -300 Kč |
| Waste | Kč 8,000 | persons | 667 Kč | 600 Kč | -67 Kč |
| TOTAL | Kč 34,552 | Kč 35,400 | +848 Kč overpayment |
In Prague on 15/03/2025
_________________________ Jan Novák, lessor
How Grento solves it
Manually creating invoices according to all the rules is time-consuming. One typo and you're in trouble. One forgotten line and the tenant advertises.
Grento generates the bill automatically:
- All legal requirements are included automatically
- Correct billing keys according to the type of service and legislation
- PDF to print and send – professional look
- Archive of all bills – you can find them even after years
- Objection tracking – you know who complained and how you responded
No forgotten items, no formal errors. It just works.
Summary
The bill of services must contain by law:
- ✅ Identification of landlord and tenant
- ✅ Billing period (exact dates)
- ✅ Overview of individual services with costs
- ✅ Billing method for each service
- ✅ Amount of paid advances
- ✅ Resulting overpayment or underpayment
- ✅ Date and method of settlement
If you fulfill these requirements, you have a bill that will stand up to even the most careful tenant. And that's exactly what you want.
> 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.