How to invoice community public utilities

The utilities charged by the property can be invoiced. Details are as follows:

1. The property company collects water and electricity charges. The hydropower company has issued an invoice to the property company, and the business scope of the property company does not sell hydropower. 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.

2. If the property management company fails to advance the funds, the water supply company or the power company will issue an invoice to the customer after collecting the water and electricity charges, which can be regarded as a procurement business, and the property management company should hand over the invoice to the customer.

Caishui (20 1 6) No.36 "Annex1Article 40. The "Measures for the Implementation of the Pilot Reform of Business Tax to VAT" stipulates that:

If a sales behavior involves both services and goods, it is mixed sales. Units and individual industrial and commercial households engaged in the production, wholesale and retail of goods shall pay value-added tax according to the goods sold; Other units and individual industrial and commercial households mixed sales behavior, should pay value-added tax according to sales services.

Whether the property company sells water and electricity while providing property services belongs to the mixed sales of "selling water and electricity" and "providing property" should be judged to pay value-added tax according to the "nature" of the property company. General property companies are not "units and individual industrial and commercial households engaged in commodity production, wholesale or retail", that is to say, invoices for property services, including utilities, are issued according to the provision of property services; At the same time, the water and electricity input tax obtained by the property company can also be deducted normally.