1. You can issue a special VAT invoice to the other party. Because the tax rates for purchasing and issuing electricity tariffs are 17%, the value-added tax is offset, so there is no additional value-added tax payment, and the other company can also get the special VAT invoice for deduction.

2. If the electricity charge is higher than the unit price of the power supply bureau, that is to say, you add value to your income, then you should confirm your income. If there is no additional price increase, it is essentially just the nature of collection and payment. Then hang up the contacts, not as income accounting.