How to issue for Electricity Bill under Landlord’s Name But Tenant paid to TNB directly?

Overview:

The utility bill received under the landlord’s name however paid by the tenant.

Scenario 2: When the Tenant Pays Utility Bills Directly to TNB but the bills under the landlord’s name 

If the utility bills are not paid by the landlord and the tenant pays them directly to the service provider (e.g., TNB, Indah Water), it is advisable to include a clause stating that the tenant is responsible for paying the utility bills in the tenancy agreement.

Solution:

In such cases, the tenant can use / request e-Invoice directly from the service provider (TNB, Indah Water) and only needs to record the transaction as a normal accounting entry in the system as business usual practice 

Under e-Invoice implementation, the compliance obligation is from the issuance of e-Invoice perspective. Kindly note that the recognition of income and expenses will follow existing accounting standards, and not impacted by e-Invoice implementation.

Learn How to issue Self-Billed e-Invoice for Electricity Bill under Landlord’s Name and pay to Landlord directly?