How does the property issue invoices for collecting water and electricity fees?

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.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of Tap Water Fee in Property Management Services, the tap water fee charged by taxpayers for providing property management services to clients shall be regarded as the sales after deducting the tap water fee paid by them, and the VAT shall be calculated and paid at the rate of 3% according to the simple tax calculation method.

General taxpayers who provide property services can issue special VAT invoices in full when transferring tap water fees (excluding sewage treatment fees and water resources fees), and do not need to select the function of "differential taxation" when issuing them.

Extended data:

The property company collects water charges at the original price, excluding value-added tax.

It is unreasonable for property companies to raise water prices by means of "reform of the camp" from today. State Taxation Administration of The People's Republic of China recently issued a notice to clarify that property companies do not need to pay value-added tax to collect water charges from residents at the original price.

State Taxation Administration of The People's Republic of China explained that if VAT is levied at the applicable tax rate on water charges collected by property companies in the era of providing property services, the tax burden may increase. 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.

It is clear in the notice that the tap water fee charged by taxpayers for providing property management services to clients is the sales after deducting the tap water fee paid by them, and the value-added tax is calculated and paid at the rate of 3% according to the simple tax calculation method. At the same time, taxpayers can issue special VAT invoices to clients at the rate of 3%.

In other words, if the property management company collects water charges from residents at the original price, the difference between the tap water charges collected and the tap water charges paid is zero, so the sales amount is zero and the value-added tax is zero.

Specific to Beijing, the first step price of Beijing residents' water consumption 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.