Is it illegal for a property to collect parking fees without a formal invoice?

Illegal, according to the relevant provisions of the tax law, the parking fees charged by property companies to consumers belong to the taxable scope of business tax, so they should calculate and pay business tax and take the initiative to issue ordinary invoices for service industries.

Failure to issue invoices for fees violates the relevant provisions of the tax law. Consumers can report to local tax authorities or complain to local consumers' associations.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Ownership of parking space income in residential areas:

1. If the developer does not clearly stipulate the ownership of the parking space in the community in the contract, it generally belongs to the owner. Therefore, the income generated also belongs to all owners;

2. If there is a clear agreement that belongs to the developer, then the income belongs to the developer.

Legal basis:

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

Article 19

Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep books and accounts according to legal and valid vouchers.

Article 20

The financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be submitted to the tax authorities for the record.

Taxpayers and withholding agents whose financial and accounting systems or financial and accounting treatment methods are in conflict with the relevant tax regulations of the financial and tax authorities in the State Council shall calculate the tax payable and withhold and pay taxes in accordance with the relevant tax regulations of the financial and tax authorities in the State Council.

Article 21

The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.

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.