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Does the real estate enterprise need to issue an invoice if it has not been handed over to the power bureau?

Need.

After the reform of the camp, developers need to issue invoices to collect and pay electricity bills. The property company collects electricity charges, the electric utility company issues invoices to the property company, and the business scope of the property company does not sell water and electricity. However, if the hydropower sales business is within the scope of VAT taxation, special VAT invoices or ordinary VAT invoices can be issued to tenants in accordance with the current regulations.

Issue invoices for property services including utilities according to the provided property services; At the same time, the water and electricity input tax obtained by the property company can also be deducted normally.