VAT invoices are issued for sales, and construction and safety invoices are issued for street lamp installations. According to the query of relevant public information, the "Implementation Rules of the Interim Regulations on Value-Added Tax" stipulate that the sale of goods falls within the scope of invoicing and requires the issuance of VAT invoices, and the installation of street lights is a taxable act in the installation and construction industry and requires the issuance of construction and installation invoices. Invoices refer to business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are the original basis for accounting and an important basis for law enforcement inspections by auditing agencies and tax authorities. The tax authority is the authority in charge of invoices and manages and supervises the printing, purchase, issuance, acquisition, custody and cancellation of invoices.