Bank loan interest cannot be invoiced. According to relevant information, the bank does not provide invoices under business tax to customers. However, after the reform of the camp, if there is no clear basis, individual customers will ask the bank to provide the basis for ordinary VAT invoices. Paragraph 6 of Article 27 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax stipulates that enterprises can't provide special invoices for value-added tax when they obtain loans from banks to pay loan interest.