Can the property management fee be invoiced?

Property management fees can be invoiced.

According to China's tax laws, the property management fees charged by the property management company to the owners are taxable items, and the owners have the right to ask the property management company to provide formal tax invoices after paying the property management fees.

I. Nature and taxable items of property management fees

Property management fee, that is, property management fee, is the fee paid by the owner to the property management company for obtaining property services. These expenses usually include services such as maintenance, security, cleaning and greening of public facilities. In China's tax legal system, property management fees are taxable items, and property management companies need to pay taxes according to law.

Second, the issuance of invoices and owners' rights and interests.

According to the provisions of China's tax administration law and its detailed rules for implementation, units and individuals engaged in taxable business activities shall issue invoices to payers when collecting money. Therefore, the owner has the right to ask the property management company to provide a formal tax invoice when paying the property management fee. Invoice is not only the proof of the owner's payment, but also an important basis for the owner to safeguard his own rights and interests. If the property management company refuses to issue invoices, the owners can report to the tax authorities to safeguard their legitimate rights and interests.

Three. Types and requirements of invoices

The invoices issued by property management companies are generally ordinary VAT invoices or special VAT invoices. The invoice shall clearly indicate the charging items, amount, tax rate, tax amount and other information, and be stamped with the special seal for the invoice of the property management company. After receiving the invoice, the owner should carefully check whether the contents of the invoice are consistent with the actual expenses paid. If there is any discrepancy, he should raise an objection to the property management company in time.

To sum up:

As a taxable item, the owner has the right to ask the property management company to provide a formal tax invoice after paying the fee. Invoice is not only the proof of the owner's payment, but also an important basis for the owner to safeguard his own rights and interests. If the property management company refuses to issue invoices or the invoices issued do not meet the requirements, the owners can report to the tax authorities to safeguard their legitimate rights and interests.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 2 1 stipulates that:

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.

Measures for the administration of invoices shall be formulated by the State Council.

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

Article 19 stipulates:

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.