Every year the same missing habit costs French landlords money: they collect charge provisions monthly… and never reconcile. The result is either eating hundreds of euros they actually spent, or attempting a three-year catch-up in one go — which the tenant rightly disputes. Charges reconciliation is neither optional nor complicated: it's an annual comparison between what you collected and what you actually paid. Here's the exact method, a worked example, and the rules that make the reconciliation watertight.
Provisions or fixed package: it depends on your lease
You only reconcile charge provisions — the default in unfurnished lets. You collect an estimated monthly provision, then adjust it once a year against real expenses.
The fixed charge package (forfait), available for furnished lets, works differently: it's a flat sum, neither reconciled nor refunded. You can't claim a balance if your expenses exceed it, nor can the tenant ask for a refund if they're lower. Choosing the package means accepting that risk for simplicity.
The method in 4 steps
- 1. Total the provisions collected over the year (monthly provision × number of months let).
- 2. Add up the real recoverable charges — only those allowed by Decree no. 87-713 of 26 August 1987. In a co-ownership, start from the syndic's annual accounts and apply the unit's shares (tantièmes).
- 3. Compute the difference — provisions minus real charges. Positive: you refund; negative: you claim the balance.
- 4. Send the breakdown by type of charge and the allocation method, at least one month before reconciliation. Keep supporting documents available for six months.
Worked example
Take an apartment let for the full year with a €60 monthly provision.
- Provisions collected: €60 × 12 = €720
- Real recoverable charges (water, heating, upkeep, waste tax): €812
- Difference: 720 − 812 = −€92
The tenant therefore owes a €92 balance. Conversely, if real charges had been only €650, you'd refund €70. In both cases the breakdown by type justifies the amount — that's what makes the reconciliation enforceable.
Do it properly, every year
Reconciliation is painless when it's annual and documented. It becomes a headache once you let it slide — especially beyond two properties, when you have to dig out syndic accounts, recompute shares and rebuild breakdowns.
That's exactly what a property-management tool like FacturZen spares you: charges tracked per property, the breakdown built into automatic rent receipts, and history kept for the six-month consultation window. See also the 2026 list of recoverable charges.
Try FacturZen free for 14 days, no credit card. Track charges, produce breakdowns and reconcile without dusting off the calculator.
Frequently asked questions
What is rental charges reconciliation in France?
It's the annual operation comparing the charge provisions paid by the tenant during the year with the recoverable charges actually paid by the landlord. If provisions exceed real expenses, the landlord refunds the difference; if they fall short, the landlord claims the balance. It applies only to lets with provisions (au réel), not to a fixed charge package (forfait).
How often must charges be reconciled?
At least once a year, in both unfurnished and 'au réel' furnished lets. One month before reconciliation, the landlord must give the tenant a breakdown by type of charge and the allocation method. Supporting documents must remain available for consultation for six months.
Can charges be reconciled for several past years?
Yes, but within the limitation period: a reconciliation for charges not yet settled can be claimed for three years. Beyond that, the landlord loses the right to claim the balance. Reconciling every year avoids large, contestable catch-ups.
Provisions vs fixed charge package: what's the difference?
Charge provisions (unfurnished) lead to an annual reconciliation based on real expenses. The fixed package (forfait, available for furnished lets) is a flat sum that is neither reconciled nor refunded: it can't be increased if expenses are higher, nor refunded if they're lower.
Which charges are recoverable from the tenant?
Only the charges listed by Decree no. 87-713 of 26 August 1987 are recoverable (common-area upkeep, cold/hot water, collective heating, household-waste tax, etc.). See our full 2026 list of recoverable charges.
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