Is an individual landlord required to issue e-Invoice to the tenant for rental of property? 个体房东出租物业是否需要开具电子发票(e-Invoice)?

Is an individual landlord required to issue e-Invoice to the tenant for rental of property? 个体房东出租物业是否需要开具电子发票(e-Invoice)?

Is an individual landlord required to issue e-Invoice to the tenant for rental of property?

Where the individual landlord is conducting a business, an e-Invoice is required to be issued to the tenant.

Where the individual landlord is not conducting a business, the tenant (if they are a business) would be required to issue a self-billed e-Invoice for the rental of property.


个体房东出租物业是否需要开具电子发票(e-Invoice)?
取决于该个体房东是否被视为从事业务(conducting a business

📌 1️ 个体房东属于经营业务
**必须开具电子发票(e-Invoice**给租户
因为该租金收入被视为商业收入。

📌 2️ 个体房东不属于经营业务
房东无需开具电子发票
但:
若租户为企业(business entity),则租户必须**开具自开电子发票(self-billed e-Invoice**来记录该租金支出。