Legal analysis: Yes, self-employed individuals have to pay personal production and operation income tax. Failure to invoice does not mean that there is no tax obligation. Individual industrial and commercial households and small-scale taxpayers still need to apply for tax registration even if they enjoy the VAT exemption of sales of 30,000 yuan (90,000 yuan per quarter) and do not invoice. According to relevant laws and regulations, if individual industrial and commercial households fail to apply for tax registration, the tax authorities shall order them to make corrections within a time limit; If no correction is made within the time limit, the registration authority shall request the tax authority to revoke its business license.

Legal basis: Regulations on Individual Industrial and Commercial Households

Seventeenth individual industrial and commercial households shall, after obtaining the business license, handle the tax registration according to law. Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law.

Twenty-third individual industrial and commercial households registered items change, did not apply for registration of change, the registration authority shall order it to make corrections within a time limit and impose a fine of 1500 yuan; If the circumstances are serious, the business license shall be revoked. Individual industrial and commercial households have not gone through tax registration, and the tax authorities shall order them to make corrections within a time limit; If no correction is made within the time limit, the registration authority shall request the tax authority to revoke its business license.