Heating Statements: Deadlines, Extra Bills, Objections
Short answer: If your landlord supplies heating, your heating statement must arrive within 4 months of the end of the accounting year – with district heating or natural gas, within 3 months of the landlord's final bill if that's later. If it arrives late, the landlord can't demand an extra payment. You have 6 weeks to object in writing.
It's mid-September, and the heating statement (varmeregnskab) is in the letterbox: 6,400 kr. to pay on top. Jonas doesn't think he's used more heating than last year, and he doesn't want to just pay up. He has time to check the statement before the money is due – but he has to keep an eye on the deadlines.
When must the statement arrive?
Unless otherwise agreed, the accounting year runs from 1 June to 31 May (section 74 of the Danish Rent Act, lejeloven). If the building has district heating or natural gas, the statement instead follows the supplier's accounting year. The landlord can change the start date with 6 weeks' notice.
The statement must reach you no later than 4 months after the end of the accounting year (section 75). If the year ends on 31 May, the deadline is 30 September. For district heating and natural gas the deadline can be later: 3 months after the landlord received the final bill from the supplier, if that's after the 4-month deadline. Heating, water, electricity, gas and cooling must each have a separate statement (section 72).
When is the statement invalid?
A utility statement is invalid if it doesn't state (section 73):
- your share of the building's total costs
- your right to object
- when the landlord received the final bill from the supplier, if the statement arrives after the 4-month deadline
If the statement is invalid, the landlord can't demand an extra payment based on it.
What if the statement arrives late?
If the statement hasn't reached you by the deadline, the landlord loses the right to demand an extra payment (section 79(1)). If it's more than 2 months late, you may also stop paying a conto (your monthly on-account payments) until the statement arrives and you've been refunded any overpayment (section 79(2)). If you've paid too much, the money must be refunded or deducted from your first rent payment after the statement arrives (section 78(2)).
If the landlord has left out a cost item through an excusable error, up to 10% of the total costs can be carried over to next year's statement (section 80).
How to object
- Check the figures: the period, your meter readings, your share of the shared costs and whether the floor area matches your home.
- Ask to see the supporting documents. You have the right to go through them (section 76).
- Send a written objection to your landlord or the property administrator within 6 weeks of receiving the statement, stating which points you don't accept (section 77). Don't send it to huslejenævnet (the local rent tribunal) or to the company that prepared the statement. If you don't object in time, the extra payment generally stands.
- If the landlord wants to maintain the claim, they must bring the case before the rent tribunal within 6 weeks after your deadline has passed. Otherwise the claim for the extra payment lapses. If the landlord doesn't, you can bring the case yourself, provided you objected in time.
An objection could read: "I hereby object to the heating statement for the period 1 June 2025 to 31 May 2026, which I received on 18 September 2026. I cannot accept the reading of the meter in the living room, which is significantly higher than last year, and I ask to see the statement's supporting documents."
Be aware that an extra payment counts as a so-called pligtig pengeydelse – a payment you are obliged to make under the lease (section 72(3)). The Copenhagen rent tribunals stress that a pending case doesn't excuse you from paying, and that failing to pay after a formal demand can lead to the lease being terminated. So get advice before you decide not to pay.
Can I pay a large extra bill in instalments?
The extra payment is due with the first rent payment that falls due once 1 month has passed since the statement reached you. If it exceeds 3 months' rent, you have the right to pay it in 3 equal monthly instalments (section 78). An example with made-up figures: your rent is 8,000 kr., so 3 months' rent is 24,000 kr. An extra payment of 27,000 kr. can therefore be paid in 3 instalments of 9,000 kr.
The landlord can also raise your a conto amount with 6 weeks' notice before a payment date, but only up to the cost expected for the accounting year (section 71).
What does the heating statement mean for your deposit?
If you move out in the middle of an accounting year, your final statement only arrives when the year is over – often several months after you've moved. The deposit secures your obligations when you move out (section 59), and in practice many landlords hold back an amount to cover an expected extra payment until the statement is ready. Ask for an explanation of the amount, and remember that the 4-month deadline still applies after you've moved.
Read the meters on your move-out day, take photos of them, and give your landlord your new address at least 8 days before you move (section 186(2)), so the statement can reach you. Read more about getting your deposit back and who pays for heating, water and electricity.