Legal analysis: It is legal for the head office to authorize its branches to issue invoices independently. Regardless of independent accounting or not, as long as they are engaged in production and operation and are not in the same county (city) as the head office, they should go through tax registration with the local competent tax authorities, accept tax administration, pay taxes and issue invoices. Where consolidated tax payment is approved by the competent tax authorities, the tax shall be paid in accordance with the provisions on consolidated tax payment and an invoice shall be issued. Branches can issue invoices. However, you must obtain a business license and a national and local tax registration certificate. After tax registration, the branch can apply for an invoice from the tax bureau.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 919 An entrustment contract is a contract in which the principal and the agent agree that the agent shall handle the principal's affairs.

Article 922 The agent shall handle the entrusted affairs in accordance with the instructions of the principal. If it is necessary to change the client's instructions, it shall be approved by the client; If it is difficult to get in touch with the client due to an emergency, the agent shall properly handle the entrusted affairs, but shall report the situation to the client in time afterwards.