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）：
📌 1️⃣ 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。
📌 2️⃣ 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。
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）：
➡ **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。
➡ 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。
Mar 27,2026