October 14, 2026
Varmeregnskab: the Danish heating statement, deadlines and how to object
A varmeregnskab (heating statement) is your Danish landlord's annual account of the building's heating and hot water costs, split between the tenants and set against the aconto amounts you have paid. It shows whether you owe a back payment or get money back. It is one of the utility statements the Rent Act requires for heating, water, electricity, gas and cooling. If you are looking for a new home, you can search rental waitlists on Waitly.
Last updated: 13 October 2026.
In short
You pay aconto heating with your rent, and once a year your landlord settles your actual use in a heating statement. It must reach you within 4 months of the end of the accounting year, or within 3 months of the landlord receiving the final district heating bill if that is later. If it arrives late, the landlord loses the right to a back payment. If you disagree, object in writing within 6 weeks.
What is aconto heating?
Aconto heating is a fixed monthly advance on your share of the building's heating costs, paid together with your rent. The advance is settled against your actual use in the heating statement. Your landlord can introduce aconto or raise it with 6 weeks' notice before a payment date.
Under section 71 of the Danish Rent Act, total aconto payments for a year may not exceed the expected cost for the accounting period. When aconto is raised, the monthly amount may be no more than 1/12 of the expected annual cost. When a landlord offers you an apartment through a rental waitlist, ask about the aconto amount before you sign.
When must the landlord send the heating statement?
The heating statement must reach you within 4 months of the end of the accounting year. If the building has district heating or natural gas, the deadline is instead 3 months after the landlord receives the final bill from the supplier, if that date is later.
The accounting year starts on 1 June unless otherwise agreed. If the heat comes from a collective supply system, the statement follows the supplier's accounting year or reading period. The date therefore varies between buildings, so check the period at the top of your statement.
What must the heating statement include?
A valid heating statement must show your share of the building's total costs and your right to object. If it arrives after the 4-month deadline, it must also say when the landlord received the final bill from the supplier. If any of this is missing, the statement is invalid.
How to read your statement:
Check the period: which dates does it cover, and do they match when you moved in or out?
Find the building's total cost. With district heating and natural gas, the landlord must include the total cost, including fixed charges. With other heat sources, only the energy used in the period may be included.
Look at the split. Costs are divided by meters. If the building is exempt from individual metering, heating is divided by floor area or volume, and hot water by the number of taps and rooms.
Compare your share with your aconto payments. The difference is your back payment or refund.
You have the right to see the documents behind the statement. Your landlord must give you access at the property or elsewhere in the same town.
Back payments and refunds
If you paid too little aconto, the back payment is due with the first rent payment that falls at least 1 month after the statement reached you. If the back payment is more than 3 months' rent, you may pay it in three equal monthly instalments.
If you paid too much, your landlord must refund the amount or deduct it from your first rent payment after the statement. If you move out, any back payment is due on your moving-out day at the latest, so it can be added to the final settlement of your deposit.
A large back payment is not a rent increase, but it can lead your landlord to raise your aconto. If you are weighing up a move to a cheaper home, it helps to know the difference between waitlists and interest lists.
If the statement arrives late
A late heating statement costs the landlord the right to demand a back payment. What matters is whether it reached you within 4 months, or within 3 months of the supplier's final bill. If you paid too much, you are still entitled to the refund.
If the statement has not arrived 2 months after the deadline, you may stop paying aconto until it arrives and you have received any overpayment. If the landlord leaves out a cost by an excusable mistake, no more than 10 percent of the statement's total costs may be moved to next year's statement, and you must be told the amount.
How to object to a heating statement
You object by sending a written objection to your landlord within 6 weeks of receiving the statement. State exactly which points you do not accept. If the landlord wants to keep the back payment claim, they must take the case to the rent tribunal (huslejenævnet) within 6 weeks after your deadline.
The City of Copenhagen points out in its guidance on utility statements that the back payment stands if you do not object in time. Refusing to pay without objecting can ultimately lead to your lease being terminated, because the heating contribution counts as a mandatory payment.
If you want to bring another dispute about utilities or aconto yourself, it costs 367 kr. (2026) to have the case heard by the rent tribunal.
Frequently Asked Questions
Can my landlord include heating in the rent instead of aconto?
As a rule, no. Heating and hot water costs may not be included in the rent when the landlord supplies the heat. The exceptions are leases for single rooms and certain youth housing, unless other legislation requires consumption to be metered.
Can I lower next year's back payment?
Yes, by using less heat if your apartment has meters. Keep an even temperature, turn radiators off while airing, and check that the thermostats work. A home with good insulation and newer windows also helps, which is worth asking about when you view apartments such as rentals with a balcony in Copenhagen.
Find a home where you know the costs
Always ask about aconto heating and last year's heating statement when you look at a new rental. With Waitly you can get notified when apartments open up and follow waitlists and interest lists from one profile. Signing up improves your chances, but it does not guarantee a home.
