Of course. Because the court auctions the land plant of the executed enterprise, and the buyer uses it for production and operation after bidding, it needs to obtain a special VAT invoice to deduct the tax, so the auctioned plant can be invoiced. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.