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What kind of company can invoice ICBC's handling fee?
Sure.

Bank charges can be invoiced. After the business tax is changed to value-added tax, banks need to issue value-added tax invoices to users after collecting the business handling fees, which can be used for deduction. However, under normal circumstances, the bank's handling fee cannot be invoiced on the day of deduction, and it needs to be invoiced on the next working day after charging.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities.