Legal analysis: the property company can issue VAT invoices for water charges. If the unit collecting water and electricity charges has not signed an agreement with the water and electricity supply unit to entrust the collection of water and electricity charges, it shall be regarded as the sale of water and electricity, and value-added tax shall be paid. The unit that collects water and electricity charges is the general taxpayer of value-added tax, and the business owner requires to issue a special invoice for value-added tax. Units that collect water and electricity charges shall issue special invoices for value-added tax to the owners, and may also deduct the value-added tax paid to the electric power bureau. The unit that collects water and electricity charges is a small-scale VAT taxpayer. If the business owner asks for a special VAT invoice, he can issue it on behalf of the tax authorities.

Legal basis: "Measures for the Administration of Urban Water Supply Price" Article 30 Users shall pay water charges on a monthly basis according to the prescribed measurement standards and water price standards. If the water fee is not paid within 15 days after receiving the water fee notice, an overdue fine of 5% will be added every day according to the amount of water fee payable. "Regulations on Urban Water Supply" Article 32 Users shall, in accordance with the provisions of the local people's government, pay water charges and sewage treatment fees at the same time.