Service charge reconciliation in France: how and until when
Once a year, the landlord compares the provisions paid by the tenant with the recoverable charges actually paid. They refund the overpayment or claim the difference. A forgotten claim remains possible for three years, but a judge can penalise a claim found to be abrupt.
1 month
Statement before the reconciliation
By type of charge, with the breakdown in a multi-unit building.
6 months
Supporting documents available
From the date the statement is sent.
12
Possible instalments
If the reconciliation comes after the end of the following year.
3 years
To claim or refund
Limitation period for claims arising from the lease.
How is the reconciliation calculated?§
On one side, the provisions received during the year. On the other, the expenses for the same year that appear on the list of recoverable charges.
Example: €80 of provisions a month in 2025, so €960. Recoverable charges for the year: €1,104. The tenant owes €144.
With €900 of actual charges, it is the other way round: the landlord refunds €60. The following year’s provisions are based on this result.
Which expenses are on the 1987 decree listPrepare the year’s statement, heading by headingWhat does the tenant receive, and when?§
15 May 2026
The statement by type of charge is sent and, in a multi-unit building, how costs are split between tenants.
15 June 2026
Reconciliation: refund or request for the balance.
15 Nov. 2026
End of the six months during which the supporting documents remain available to the tenant.
After 31 Dec. 2026
A reconciliation of 2025 charges made from 2027 onwards is paid in twelfths if the tenant asks.
At the tenant’s request, the summary of the home’s charges is sent by post or electronically.
A rent receipt that separates rent and charges
The rent receipt template shows, month by month, the rent and the provision for charges. Free, no sign-up.
Several years without reconciliation: is it too late?§
The law sets no penalty for a forgotten reconciliation. Claims arising from the lease are time-barred after three years, from the day the holder of the right knew or should have known the facts.
The article does not say, for a reconciliation, on which day this period starts.
The same period applies to a tenant who has overpaid. For a social housing (HLM) lease, the Cour de cassation started it from the day of the reconciliation, the only date on which the overpayment appears (ruling of 9 November 2017). Ruling no. 16-22.445
The tenant left before the accounts were closed§
In a multi-unit building, the landlord draws up provisional accounts at departure. They can keep up to 20% of the security deposit, if that sum is justified, until the building’s annual accounts are closed.
The balance is settled within the month following final approval of those accounts. Both parties can also settle everything straight away, by mutual agreement.
In a furnished let, charges can be a flat rate, with no reconciliationGeneral information on French law, up to date as of 2 November 2026. This is not legal advice: for a specific situation, a lawyer, a notary or the ADIL of your département (free consultation) can answer you.
Legal texts and sources (6)
- Loi n° 89-462 du 6 juillet 1989, article 23, version en vigueur depuis le 1er juillet 2021 (provisions, régularisation annuelle, décompte, justificatifs, douzièmes)
- Loi n° 89-462 du 6 juillet 1989, article 7-1, version en vigueur depuis le 27 mars 2014 (prescription de trois ans)
- Loi n° 89-462 du 6 juillet 1989, article 22, version en vigueur depuis le 27 mars 2014 (dépôt de garantie, immeuble collectif)
- Cour de cassation, troisième chambre civile, 21 mars 2012, n° 11-14.174 (rappel de charges tardif jugé déloyal et brutal)
- Cour de cassation, troisième chambre civile, 9 novembre 2017, n° 16-22.445 (bail HLM : point de départ de la restitution des provisions)
- Service-public.gouv.fr, fiche F947 : charges locatives (vérifiée le 15 avril 2025)