In most cases, farmers do not have their own business license and tax registration certificate, and they need to go through the relevant formalities at the tax bureau and pay the taxes they should pay before issuing invoices. Farmers also need to abide by the tax policy in trading and selling agricultural products, and they all need to issue invoices. Because farmers don't have their own business licenses and tax registration certificates in most cases, when they need to issue invoices, they need to apply to the local tax authorities for business licenses and tax registration certificates of individual industrial and commercial households, and pay taxes and invoice according to relevant regulations. Invoicing refers to a certificate issued by a unit or individual who sells goods or provides services to a unit or individual who buys goods or services according to law.