Because the seller's failure to provide invoices is not an equal relationship in the sense of civil law and does not belong to the collateral obligation of the sales contract, the court cannot rule that the seller must provide invoices.

The seller's failure to provide invoices only violates administrative regulations, and the buyer can only complain to the local tax authorities, who will impose administrative penalties on the seller.

Measures for the administration of invoices in People's Republic of China (PRC):

Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Thirty-sixth acts in violation of invoice management regulations include:

(1) Failing to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations;

(2) Failing to receive and purchase invoices in accordance with regulations;

(3) Failing to issue invoices in accordance with regulations;

(4) Failing to obtain invoices in accordance with regulations;

(5) Failing to keep invoices in accordance with regulations;

(six) failing to accept the inspection by the tax authorities in accordance with the provisions.

Units and individuals who commit any of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may also be fined 6,543.8+0,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.