How should the tenant substantiate its payment of utility expenses if the utility bills are issued in the landlord’s name? 若水电账单开在房东名下,租户应如何证明其水电费用支出?

How should the tenant substantiate its payment of utility expenses if the utility bills are issued in the landlord’s name? 若水电账单开在房东名下,租户应如何证明其水电费用支出?

How should the tenant substantiate its payment of utility expenses if the utility bills are issued in the landlord’s name?

Where the tenant is unable to request for the utility bills to be issued in his name, such utilities paid by the tenant should be included in: 

• the e-Invoice issued by the landlord (if the landlord is conducting a business); or

• the self-billed e-Invoice issued by the tenant (if the landlord is not conducting a business), as the case may be.  

若水电账单开在房东名下,租户应如何证明其水电费用支出?
若租户无法要求将水电账单更改为其名下,则租户所支付的水电费用应通过以下方式体现:

📌 房东属于经营业务
水电费用应包含在房东开具的电子发票(e-Invoice)中
即由房东将租金及相关水电费用一并列入 e-Invoice

📌 房东不属于经营业务
租户应开具自开电子发票(self-billed e-Invoice
并将水电费用纳入该自开发票中,以作为费用凭证。