For business-to-individual payments, invoices should be sent to the tax bureau. In some countries or regions, public and private payments will involve tax and financial regulations, and invoices will be sent to the tax bureau. If it is paid to an individual as a company and wants to be treated as a business expense, it is necessary to keep relevant invoices or receipts as proof of tax filing or audit. Specific regulations and procedures vary from country to country. You can consult the local tax authorities or professional accountants for accurate and reliable advice.