Legal analysis: No, the golden tax invoice system can only issue VAT invoices for enterprises registered with the tax authorities, and it is not allowed to issue VAT invoices in the name of individuals or individuals.

Legal basis: Article 19 of the Measures for the Administration of Invoices of the People's Republic of China. Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.