In case company A signs a long-term lease contract with company B (the lessor), the lessor has issued a VAT invoice for the entire lease period, company A has received the invoice and used the company’s B apartment (Company A and the lessor have declared tax). Now, Company A does not have the need to rent this apartment anymore (lease contract termination before the term), Company A and the lessor make a minute of agreement to adjust the term of the contract or have a written agreement clearly adjusted content. At the same time, the lessor must issue an adjusted invoice, revoke the issued invoice and keep the recovered invoice at the lessor or process the used invoice under the guidance in Article 20 of Circular No. 39/2014 /TT-BTC dated 31/3/2014 of the Ministry of Finance. Based on the adjusted invoices, the declaring parties shall adjust the purchase, sale, output tax, and input sales in the respective declaration period. Company B leases or sells to another party (if any), it must issue a VAT invoice and declare and pay tax according to regulations.
In case, according to the content of the letter and the contract provided by the Company A, the Company A has no need to rent this apartment but does not terminate the lease contract before the term and lease it to a third party (according to the agreement has been signed and notified to the lessor), the company A must issue a VAT invoice and declare and pay tax according to regulations.