Strictly speaking, it is not allowed, and invoices should be issued when spending-no invoices or tax invoices are issued when buying a shopping card, and tax invoices are issued according to the consumption items when actually spending.

However, in practice, the general shopping card is not invoiced when it is consumed, because the supermarket has already invoiced when you buy the shopping card by default, so you can't invoice when you go to consume, and the tax bureau will generally support this way.

Of course, if you can prove that you didn't invoice when you bought the gift card, then the tax bureau should support you and let the other party invoice you when you spend.