Invoices for real estate leasing, without detailed address in the remarks column, will be considered as non-compliant invoices. After receiving the rent invoice without any remarks, it is suggested to negotiate with the other party to ask the other party to re-issue the detailed address of the real estate with remarks. The VAT deduction certificate obtained by taxpayers does not comply with laws, administrative regulations or relevant provisions of the State Administration of Taxation, and the input tax shall not be deducted from the output tax.

Second, the detailed analysis

When selling real estate, taxpayers should fill in the name of real estate and housing property certificate number in the column of invoice goods or taxable services and services, and fill in the area unit in the column of unit without housing property certificate, and indicate the detailed address of real estate in the column of remarks. The lessor must pay property tax at 12% of the annual rental income. Either the landlord or the tenant can issue an invoice to the local tax department in the area where the house belongs. When handling, you must bring the original and photocopy of the real estate license, the copy of the landlord's ID card and the original and photocopy of the rental contract. Taxes and fees that need to be paid when issuing invoices include: personal income tax is levied at the reduced rate of 10% on personal rental housing income. Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.

3. What should I note when issuing the rent invoice?

When issuing rent invoices, it is necessary to note the real leased real estate. When taxpayers issue their own invoices or tax authorities issue VAT invoices on their behalf, the detailed address of the real estate should be indicated in the remarks column. The lease invoice shall be issued by the local tax bureau where the property is located. The local taxation bureau will issue lease invoices on behalf of the local taxation bureau.