No, according to the Decision of the State Council on Revision (Order No.587 of the State Council of the People's Republic of China): Article 25 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates: "Except for special circumstances stipulated by the tax authorities in the State Council, invoices are only used by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government."