The text of the phishing email claims that an account is about to expire and asks to open an attachment. As is usual with phishing, it pretends that an unpleasant consequence will occur if this is not the case:
You have a new Microsoft 365 notification
Your Microsoft Office corporate email subscription is about to expire (3 October 2022).
This means that you will no longer be able to use email@example.com unless you renew your subscription.
You can read the expiry notice and invoice attached to this message.
The Microsoft Accounts Team
Attached to the e-mail is an HTML file with a form in which access data is to be entered.
If you have received this phishing e-mail, ignore or delete it. Do not open any attachment and do not enter any access data.
If you have already entered access data in connection with this e-mail, please report this to firstname.lastname@example.org!