Start with the agreement
Measured-consumption settlement depends on readings, periods and allocation rules. A fixed utility charge depends on its agreed amount, validity and coverage. Avoid automatically charging both for the same period.
- Meter identifiers and dated readings.
- Supplier invoices and consumption periods.
- Tenant charges, receipts and corrections.
Move-in, return and shared meters
Opening and closing readings help separate usage. Document the agreed split for shared meters or several tenants. Explain how part-period amounts follow the applicable settlement rule.
Make statements traceable
Show the source invoice or agreed basis, period, tenant share and receipts. Preserve corrections as traceable changes. Tax treatment needs its own review, independently of the tenant balance.
Hungarian tax: common charges are a separate case
For ordinary long-term letting by a private individual in Hungary, NAV distinguishes utilities passed on in proportion to actual use, fixed reimbursements and condominium common charges. Reimbursed common charges are receipts even if they contain utility elements. Actual-use utility reimbursement is excluded only when NAV’s conditions are met; calling a payment “utilities” is insufficient. Also check the flat-payment arrangement with the supplier in section I/2 of NAV information booklet 10.
An advance differs from a final fixed charge
A monthly utility advance to be reconciled later differs from an agreed final fixed charge without reconciliation. Example: three advances of HUF 20,000 total HUF 60,000. If HUF 54,000 is attributable to the tenant for the same period and cost categories, the tenant has HUF 6,000 credit; at HUF 66,000, another HUF 6,000 is due. Agree how credits or refunds are handled. This is a reconciliation example, not a separate tax classification.