Official letter 37366/CTHN-TTHT about invoice issuance for office rental as follows:
In case, the Company uses e-invoices according to Decree No. 123/2020/ND-CP, does the office sublease service be provided (the company rents an individual's house to make an office and is agreed by the lessor to lease it?) intention to sub-lease the unused office space), if this sub-lease is in accordance with the provisions of law, the Company must issue an invoice to deliver to the buyer when providing services as prescribed in Article 4 of Decree 123/2020/ND-CP.