Can the property management company issue invoices for utilities?

Property management companies can issue invoices for utilities. Property companies do not have the business scope of selling water and electricity, and can also issue "water fee" or "electricity fee" invoices according to actual business.

When a property company collects water and electricity charges from the owner, it should be regarded as resale business and pay VAT according to the invoice amount. At the same time, if the property company is a general taxpayer, the water supply company and the power supply bureau can issue special VAT invoices to the property company. If the property company does not advance funds, but only transfers invoices such as water and electricity bills issued by the water supply company and power supply bureau, and collects handling fees, it can temporarily grasp the principle of purchasing business and pay VAT only on handling fees.

At the same time, any of the following circumstances shall be deemed as invalid conditions:

(1) The receipt and payment time of the returned invoice shall not exceed the month when the seller issues the invoice.

(2) The seller has not copied the tax and kept the accounts.

(3) The buyer is not authenticated or the authentication result is "the taxpayer identification number does not match the authentication" or "the special invoice code and number do not match the authentication".

Property management company is an enterprise-type economic entity with corresponding qualifications established in accordance with legal procedures and an independent enterprise legal person. It belongs to a service enterprise and has an equal subject relationship with the owners or users. Accept the entrustment of the owners, carry out professional management of the property in a specific area in accordance with the provisions of relevant laws and regulations or the provisions of the contract, and obtain corresponding remuneration.

Legal basis:

Provisions on the use of special VAT invoices

Article 20 Any of the following circumstances shall be deemed as invalid conditions as mentioned in these Provisions:

(1) The receipt and payment time of the returned invoice shall not exceed the month when the seller issues the invoice;

(two) the seller did not copy the tax and did not keep an account;

(3) The buyer is not authenticated or the authentication result is "the taxpayer identification number does not match the authentication" or "the special invoice code and number do not match the authentication".

The term "tax copying" as mentioned in these Provisions refers to copying billing data messages with IC cards or IC cards and floppy disks before tax declaration.