Banks that provide services and engage in other business activities in accordance with relevant laws collect money from foreign business, and the receiving bank should issue invoices to the payer, so the bank can issue invoices.

The handling fee charged by the bank belongs to the financial service charged directly and belongs to the taxable scope of value-added tax, and it is obliged to issue a special invoice for value-added tax to the payer. Just like handling fees, bank loans belong to financial services, so the interest paid must of course be invoiced and recorded by ticket.