Utility recharge invoice template
Utility recharge invoice template: pass a tenant’s share of electricity, water and heating on to them, with sub-meter readings or the floor-area share used.
Templates by industry
- Electricity, sub-meter E2, kWh used
- Water, 18% share by floor area
- Gas for shared heating, quarter share
Preparation guide
Example workflow
Confirm scope and quantities
Example: reconcile the approval and work record for "Electricity, sub-meter E2, kWh used" to establish the quantity for this invoice.
Record delivery and acceptance
Check completion for every line, including "Gas for shared heating, quarter share". Confirm actual use, supplied extras and the return or service-completion record.
Send the billing record
Send the final charges, delivery reference and due date to the customer, then reconcile payment against the invoice number.
Where a building has one supply contract, the landlord or the operator of a shared office pays the utility bills and recovers each tenant’s part. A recharge invoice does that between the yearly service charge accounts, period by period. Its credibility rests on two things the tenant can check: the supplier’s bill it is based on, and the method of splitting, either a sub-meter reading or a share fixed in the lease, such as floor area.
Fields to prepare
- Deliverables and line items
- Electricity, sub-meter E2, kWh used, Water, 18% share by floor area, Gas for shared heating, quarter share: record the quantities actually supplied and the service period.
- Electricity, sub-meter E2, kWh used
- Give the opening and closing readings of the sub-meter and the unit price from the supplier’s bill for the same period.
- Water, 18% share by floor area
- Name the key fixed in the lease, such as 18% of floor area, and attach or quote the bill it is applied to.
- Gas for shared heating, quarter share
- For shared heating, say which quarter’s bill is split and whether the tenant’s heating hours or area decide the share.
- Booking and period
- Identify the venue, equipment or service, quantity, and the start and end of use.
- Included services and extras
- Agree the included use, transport or staff, and units and charges for extra use.
- Scope to agree
- Tie each recharge to the supplier’s bill and its period, show the meter readings or the share used to split it, and pass costs on only as the lease allows.
Before sending
- Does “Electricity, sub-meter E2, kWh used” show the quantity actually supplied, not the quantity first quoted?
- Is “Water, 18% share by floor area” charged at the rate the customer agreed to, with any change approved?
- Is “Gas for shared heating, quarter share” finished and accepted, or does it belong on a later invoice?
Show 3 more
- Check booking-change and cancellation terms and amounts already paid.
- Name the person who confirms the return or completion time and condition.
- Match completed work to the order or approval record, and confirm the payment due date and amounts already received.
Worked example with sample figures
The figures below are invented to show how the template adds up: 3 lines in USD, with an example tax rate of 8%.
| Item | Quantity × unit price | Amount |
|---|---|---|
| Electricity, sub-meter E2, kWh used | 1,840 × $0.29 | $533.60 |
| Water, 18% share by floor area | 1 × $212.00 | $212.00 |
| Gas for shared heating, quarter share | 1 × $386.00 | $386.00 |
| Subtotal | $1,131.60 | |
| Sales tax (8%) | $90.53 | |
| Total | $1,222.13 | |
Net amount $1,131.60, sales tax $90.53, total payable $1,222.13.
What the document must show
The details an invoice has to show, and why each one matters, are set out in the guide below.
The sales tax depends on where the work is supplied, so set the rate that applies to your customer before sending.
Official rate reference: US government: state and local taxes
Full requirements: How to write an invoice: a step-by-step example
Frequently asked questions
Can I add a margin to recharged utilities?
Only if the lease allows it, and some countries limit what may be charged when energy is resold. Most landlords pass utilities on at cost and say so on the invoice, which also avoids arguments at the year-end reconciliation.
Which tax rate applies to a utility recharge?
Rules differ: in some places a recharge follows the tax treatment of the rent, in others that of the utility itself. Check with your adviser and set the rate on each invoice accordingly.
How is the sales tax worked out on this invoice?
The worked example above uses an example rate of 8%: $90.53 on a net amount of $1,131.60, for a total of $1,222.13. The editor recalculates all three when you change a quantity, a price or the country.
How should I number invoices?
Use one unbroken sequence per business, never reuse a number, and issue a credit note rather than deleting an invoice you have already sent.
Can I add my logo and signature?
Yes. The From section of the editor has a place for your company logo and for a signature or seal image. Uploading a picture needs a free account, and a member can keep both in settings so that every new document starts with them.
Read next
Reading for the Utility recharge invoice template: How to write an invoice: a step-by-step example and Invoice numbering: sequences and corrections. The VAT and GST calculator works out the tax line for you.