What kind of parking fee invoice belongs to?

Parking fee invoice belongs to real estate leasing service.

The parking invoice is the parking service fee. Items that can be invoiced by the property management company, such as property management fees, collection fees, other fees, parking service fees, etc. The content of the invoice is determined by the actual corresponding economic business. Parking fees are mostly collected regularly, on time and on time. Parking fee is the main source of income for professional parking lot management companies.

For parking service invoices, the main category is "service fee".

1. When issuing an invoice, you must truthfully fill in the parking lot name, tax number and other information according to the relevant requirements of the invoice.

2. Fill in the service charge in the "Amount" column of the invoice.

3. Fill in the service contents in the column of "Name of goods or taxable services and services" and indicate "Parking service".

4. Fill in the tax rate corresponding to the invoice in the "tax rate" column, and calculate the discount amount according to the tax rate.

If necessary, please fill in "Parking Service" in the "Remarks" column.

6. Finally, the tax number and amount on the invoice must be consistent with the contents of the order or the information on the payment receipt to ensure the authenticity of the invoice.

To sum up, parking fees, as a part of vehicle parking services, should also be subject to VAT according to real estate leasing services.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 19

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer. Under special circumstances, the payer will issue an invoice to the payee.