Legal analysis: invoicing in different places is not allowed. Because value-added tax is a turnover tax, it is also a tax method based on the value-added amount generated in the circulation process. The tax authorities in the State Council also clearly stipulate that, except in special circumstances, invoices are only issued by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government. Similarly, no unit or individual may carry, mail or transport blank invoices across regions.

Legal basis: Article 25 of the Measures for the Administration of Invoices in People's Republic of China (PRC), except for special circumstances stipulated by the competent tax authorities in the State Council, invoices are only issued by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government.

Twenty-sixth, except for special circumstances stipulated by the competent tax authorities in the State Council, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas.