Utility Invoice Generator — bill tenants for electricity, water & gas

What should a tenant utility re-bill include?

A proper utility re-bill is more than a generic invoice: it needs the property or unit address (distinct from the tenant's own address), the exact billing period covered, and — per utility — the meter reference, previous and current readings, the resulting consumption, and the rate charged per unit. Several markets make some of this legally mandatory: the Czech Supreme Court requires the unit price and number of units shown per service, and Germany's courts (BGH) set formal minimum content for a Nebenkostenabrechnung, including the allocation key used and a deduction of prepayments already made.

• Property/unit address, distinct from the tenant's billing address
• Billing period covered (from – to dates)
• Meter reference, previous/current reading and consumption per utility
• Rate per unit, plus any fixed/standing charge
• Allocation method used where there is no individual meter (e.g. RUBS, per-occupant, per-floor-area)
• Advance payments/prepayments already received, deducted from the total
• Settlement/payment due date for the balance

Do I charge VAT or GST when re-billing utilities to tenants?

It depends on your country and whether the letting is residential or commercial. EU case law (CJEU C-42/14, Wojskowa Agencja Mieszkaniowa, 16 April 2015) established that utilities billed by individual meter reading are, in principle, a separate taxable supply from the rent — but member states apply this differently. Poland and Sweden tax metered re-bills at the utility's own rate (Poland: 8% water/sewage, 23% electricity/gas/heat; Sweden: 25% even for otherwise-exempt residential lets). Germany and Hungary instead treat utilities as ancillary to the letting, so an exempt residential rent means exempt utilities, while an opted/taxable commercial letting recharges utilities at one uniform rate regardless of the underlying provider's rate. The UK reduces metered domestic gas/electricity to 5%, but treats a landlord's recovery of costs through the service charge as following the exempt rent rather than as a standalone supply in many cases — and either way, water/sewerage for households is often zero-rated as its own item. Outside the EU, Australia, Canada and Japan mostly let residential recharges follow the (exempt/input-taxed) rent, with commercial recharges taxed; the US and Brazil apply no VAT/GST at all to utility pass-throughs, but regulate them instead through landlord-tenant law (like RUBS rules) or lease requirements.

Genuinely mixed tax rates on one invoice

Because a single re-bill can legitimately mix rates — for example, 5% VAT on metered UK domestic energy alongside 20% on an admin fee, or Poland's 8% water next to 23% electricity — this tool applies one overall rate to whichever lines you mark taxable. If your invoice genuinely spans two different non-zero rates, mark the divergent line non-taxable, note its own rate inline in the description (e.g. "Electricity — 23% VAT charged separately"), and total that portion outside the tool, or issue two separate invoices. A disclaimer to this effect is included by default — check with your accountant on markets with real multi-rate exposure.