Can the unit issue an invoice for collecting water and electricity charges?

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.

Extended information provides taxpayers who collect water and electricity fees, and calculate and pay VAT at the rate of 3% according to the simple taxation method. At the same time, taxpayers can issue special VAT invoices to clients at the rate of 3%.

In the era when property companies provide property services, if value-added tax is levied at the applicable tax rate, the tax burden may rise. In order to stabilize the tax burden level of property companies after the "camp reform", certain special policy arrangements are given to the tap water fees charged by property companies.

If the property management company collects water fees from residents at the original price, the difference between the collected tap water fee and the tap water fee paid is zero, so the sales amount is zero and the value-added tax is zero.

Taking Beijing as an example, the first step price of residential water use in Beijing is 5 yuan /m3. If the property management company collects fees at the price of 5 yuan /m3, the value-added tax is zero.

People's Network-The property management company collects water charges at the original price, and does not charge VAT.