Annual service charges statement: landlord's obligations
The annual service charges statement in Belgium: landlord's obligations, required content, deadline, supporting documents, and what to do in case of dispute by the tenant.
Landlord’s obligations regarding the annual statement
The landlord who charges service charges on account has specific obligations:
| Obligation | Detail |
|---|---|
| Annual statement | Mandatory (once a year) |
| Deadline | 3-6 months after close (case law) |
| Supporting documents | Available for tenant inspection |
| Refund of surplus | Within a reasonable time |
| Adjustment of on-account amounts | If the gap is significant |
In case of non-compliance, the tenant may apply to the justice of the peace to obtain the statement and a refund of any overpayment.
Content of the service charges statement
Mandatory elements
| Item | Detail |
|---|---|
| Period covered | From… to… |
| Charges by category | Water, electricity, heating, maintenance, etc. |
| Total actual charges | Sum of charges for the period |
| On-account payments made | Total monthly advances |
| Balance | Positive (refund) or negative (supplement) |
| Tenant’s share | If multi-unit building |
Charges to detail
Only recoverable charges appear in the statement. Non-recoverable charges (insurance, reserve fund, property tax) are the landlord’s responsibility.
The service charges calculation must be transparent and verifiable.
In case of dispute by the tenant
Right to inspect
The tenant has the right to inspect the supporting documents (invoices, records, co-ownership statements). The landlord cannot refuse.
Common grounds for dispute
| Ground | Admissibility |
|---|---|
| Non-recoverable charges included | Valid |
| Calculation error | Valid |
| Absence of supporting documents | Valid |
| Incorrect allocation | Valid |
| Charges deemed too high | Must be proven |
[!tip] Practical tip A rental management software automatically generates a detailed statement and archives supporting documents. This reduces disputes and simplifies management.
Best practices for the annual statement
Send the statement within 3 months, detail each item, keep supporting documents and refund any surplus promptly. In case of late regularisation, act without delay.
Manage your charges with a rental management software and create leases with clear charges conditions.
Frequently asked questions
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Yes, if the charges are invoiced as on-account payments (provisions). The landlord must provide a detailed annual statement comparing the advances paid to the actual charges. This obligation does not exist if the charges are set as a flat fee.
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The law does not set a precise deadline, but case law considers that 3 to 6 months after the close of the accounting period is reasonable. Excessive delay may result in the landlord losing the right to claim a supplement.
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Yes, the tenant has the right to inspect the supporting documents (invoices, statements) and to challenge items considered non-recoverable or overestimated. In case of disagreement, the justice of the peace decides.