CCS

Understanding E-Invoice Guidelines for Non-Business Rentals

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Question:

For individual landlords not doing business, they rent a house to another individual who is not doing business as well, need to issue an e-invoice?

Answer:

Based on the e-invoice guidelines, if an individual landlord who is not conducting any business rents out a residential property to another individual for personal use, then e-invoicing compliance is not mandated in such non-commercial lease arrangements between two private parties.

Specifically, the key aspects are:

  • The landlord is an individual not registered as a business entity.
  • The tenant leasing the property is an individual using it for private residence purposes rather than any business activity.
  • No commercial or enterprise aspect is involved – just a simple dwelling rental transaction between two individuals.

In such cases, there is currently no e-invoicing requirement for either the property owner or tenant based on guidelines in force. Standard receipts recording periodic rent payments would suffice from a documentation perspective.

However, if lessors rent out property assets as a business operation or tenants use leased premises for commercial activities, then e-invoice norms are applicable there.

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