According to the Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China and the People's Republic of China, Article 19 of Order No.587 of the People's Republic of China and the State Council, units and individuals who sell goods, provide services and engage in other business activities receive money from foreign businesses, and the payee shall issue invoices to the payer. Article 20 All units and individuals engaged in production and business activities shall pay the payee when purchasing goods, receiving services and engaging in other business activities. Therefore, in the situation you described, if the developer has received the bank loan, you can exchange the full invoice for it. If the seller refuses to issue a new invoice, according to the Administrative Measures for Reporting Tax Violations, you can provide valid payment vouchers, such as bills and receipts, and call the tax service hotline: 12366- 1 to report, and the staff will accept the work order and forward it to the competent tax authorities for verification and investigation. After accepting the report, the national tax authorities shall organize the verification within 15 working days after accepting the report, and notify the informant of the results after the verification. Thank you for your inquiry. The above reply is for reference only. If you still have questions, please contact 12366 tax service hotline or the competent tax authorities.