According to the document "Notice of the State Administration of Taxation on the Change of Business Tax to Value-added Tax and Entrusting Local Tax Bureaus to Collect Taxes and Issue Value-added Tax Invoices on Behalf of the Individuals" (General Taxation Letter [2016] No. 145), a natural person leasing out immovable property can apply for the issuance of a special invoice for value-added tax on behalf of the local tax authorities in the location of the immovable property, if the lessee doesn't belong to any other individual.

Required information:

Documentation of both parties to the lease, information on the invoicing of the lessee, the lease contract, and other information required by the tax authorities.