Legal analysis: invoices are only issued by purchasing units and individuals within the province, autonomous region and municipality directly under the central government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.