Can I issue a special VAT invoice for public utilities?

Yes, water and electricity are within the scope of value-added tax. They belong to tangible movable property in goods, but they are more special.

You can issue a special VAT invoice to the other party. Because the tax rate of electricity purchase and power generation is 17%, the value-added tax is deducted, so there is no additional value-added tax, and the other company can also get a special VAT invoice for deduction.

If the electricity fee is higher than the unit price of the power supply bureau, that is to say, you have added value to your income, then you should confirm your income. If there is no additional price increase, it is essentially a collection and payment nature. Then hang up the contact, not as income accounting.

Extended data:

VAT rate: VAT rate refers to the ratio of total tax amount of VAT taxable products to sales revenue. Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products. Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate. The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.