How to invoice the loss of water and electricity charges collected by the property company?

The water and electricity loss fee charged by the property company shall be invoiced and recorded according to the following steps:

1. Confirm the loss amount and the specific reasons for charging the water and electricity fee, such as the owner's arrears and the calculation error of the water and electricity meter.

2. In accordance with the provisions of the local taxation bureau, issue the corresponding general VAT invoice or special VAT invoice, and indicate the specific amount, tax rate and tax amount of the loss of collecting water and electricity fees.

3. The invoice amount and tax amount shall be accounted according to the provisions of the local tax bureau. At the same time, it is necessary to record the specific situation and treatment methods of the loss of water and electricity charges on the accounting vouchers for auditing and filing.