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Landlord glossary

Billing period (zúčtovací období)

The billing period is the period over which the actual cost of services is compared with the advance payments made. Most often it is a calendar year. By law it can last no more than twelve months, and its start is set by the service provider. It is not determined by the length of the lease agreement.

Also known as: statement period, annual billing period, service charge settlement

The four months run from the actual end of the period

You’ll find the billing period in the statement and the service provider’s documentation. You need it to check meter readings, costs and the advance payments credited. Don’t confuse it with the length of the lease agreement, the month in which rent is paid or the tax return period.

The statutory deadline for delivering the statement runs from the end of the period and is no more than four months. So the date of 30 April only applies to a period ending on 31 December. A building with a different period will have a different deadline. Services Act (zákon o službách), § 2(1)(c) and § 7.

An example: The provider’s period runs from 1 August 2025 to 31 July 2026. The deadline for delivering the statement ends on 30 November 2026. Once the statement is delivered, a separate deadline applies to the financial settlement. Delivering the statement and paying any overpayment or arrears therefore have different deadlines.

What if the tenant moves out early

A tenant moving out in September doesn’t end the building’s billing period. Final costs are usually only known once the period is over. At the handover, therefore, record the date, the meter readings and any changes in the number of occupants so that costs can be allocated correctly.

Don’t simply divide the annual costs by the number of months. Some items depend on consumption, others on floor area or the number of occupants, and heating has its own rules. The handover meter reading is an important record, but it’s no substitute for the annual cost allocation. The methods of allocating costs are set out in § 5 and § 6.

What to watch out for in practice

When handing your flat over to us for management, give us the latest service charge statement along with details of its billing period. That way the handover of documents can be planned in good time, rather than waiting for a deadline that doesn’t actually apply.

Sources checked on 13/09/2026. A general explanation does not replace a review of your specific contract or individual legal or tax advice.

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