Yes. A general electronic invoice refers to an electronic invoice issued in the electronic invoice system designated by the State Administration of Taxation. It is used to replace paper invoices and has the same legal effect as paper invoices. According to the "Tax Collection and Management Law of the People's Republic of China", "Notice of the Ministry of Finance and the State Administration of Taxation on Issuance" and other relevant regulations, general electronic invoices can be used to issue sales invoices for various goods and services, including intangible asset goods. and services, such as software, technical services, intellectual property, etc. Therefore, if you need to issue an invoice for intangible assets, you can do so using electronic invoicing in the Universal Electronic Invoicing System.