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How does the property company invoice for gas charges?
The method of collecting water and electricity invoices is as follows:
1. If the unit that collects water and electricity charges has not signed an agreement on entrusted collection of water and electricity charges with the water and electricity supply unit, it shall be regarded as selling water and electricity, and VAT shall be paid. At this time, the unit that collects water and electricity charges must issue a VAT invoice to the owner. There are two situations:
(1) The unit that collects utilities is the general VAT taxpayer. Where an enterprise owner requests to issue a special VAT invoice, the unit that collects the water and electricity fee shall issue a special VAT invoice to the owner, and can also deduct the VAT paid to the electric power bureau.
(2) The unit that collects utilities is the small-scale VAT taxpayer. If the business owner asks for a special VAT invoice, he can issue it at the tax authorities.
2. The unit collecting water and electricity charges signs an entrustment contract with the water and electricity supply unit. If the unit collecting water and electricity charges is only responsible for collecting water and electricity charges at a fair price, the water and electricity supply unit shall issue an invoice to the operator. Units that collect utilities do not need to issue invoices.
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