When issuing an invoice, you need to fill in the invoice content, buyer information, invoice number, seller information, amount and other necessary information. For individual property buyers, the invoice for living expenses must indicate "individual entrusted intermediary service fee".
In addition, general taxpayer enterprises that provide intermediary services can issue VAT invoices according to the tax item of "brokerage services", and the tax rate is 6%. Small-scale taxpayer enterprises that provide intermediary services may issue VAT invoices according to the tax item of "brokerage services", and the collection rate is 3%.
Please note that the above information is for reference only, and the specific provisions shall be subject to the tax authorities.