Maintenance fee belongs to what services

Are elevator maintenance fees a modern service?

Elevator maintenance is a service.

Taxpayers who provide maintenance services for elevators after installation and operation are subject to VAT under "other modern services".

Is the rate of VAT special invoice for elevator maintenance fee 6% or 11%?

The invoice issued by the company that performs elevator maintenance after the camp reform is 11%.

Ministry of Finance State Administration of Taxation Notice on the full implementation of the pilot program to change the business tax to value-added tax (Cai Shui [2016] No. 36): Annex 1: Implementation Measures for the Pilot Program to Change the Business Tax to Value-added Tax: Notes on the Sale of Services, Intangible Assets, and Real Estate:

(d) Construction services.

3. Repair services.

Repair services, refers to the buildings, structures repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend the duration of its use of engineering operations.

The elevator, in the "Ministry of Finance, State Administration of Taxation on fixed assets input tax credit notice" (Cai Shui [2009] No. 113) is listed in the building or structure as the carrier of the ancillary equipment and supporting facilities.