Legal analysis: whether it is mortgage purchase or one-time payment, developers should issue "real estate" invoices to buyers. Some consumers in mortgage to buy a house think they are mortgages or loans, so they can't issue invoices. In fact, this is not the case. Buyers use mortgage loans to buy houses, but banks have paid other loans to developers, so developers should issue "real estate" invoices to buyers. After paying the down payment, the developer will issue a receipt for the down payment to the buyer. After the buyer completes the house purchase loan from the bank, the developer shall issue a full invoice to the buyer.

Legal basis: Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC), if units and individuals that sell goods, provide services or engage in other business activities collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.