Yes, but it is very troublesome and difficult for the Finance Department to handle it. Therefore, it is recommended not to invoice on New Year's Eve. Generally speaking, there are three situations for enterprises to obtain invoices across years: the first situation is the pre-tax deduction items such as expenses incurred in previous years. For various reasons, the invoices issued by the other party will not be obtained until the next year, and the items in the invoice column still fill in the expenses incurred in previous years; In the second case, the pre-tax deduction items such as expenses incurred in the previous year will not be obtained until the next year for various reasons, but only the relevant expenses are filled in the item column of the invoice, and the period of expenses is not indicated, which is easy to be confused with the expenses of the next year; The third case is that the other party has already issued an invoice in the last year, and it has been delayed to the next year due to insufficient payment and other reasons. Legal basis: Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued at one time according to the prescribed time limit, sequence and columns, and stamped with special invoices.