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Why can't invoices be reimbursed by serial number?
Legal analysis: 1. If there are multiple consecutive invoices in reimbursement payment, the invoices may be inconsistent with the authenticity of the business. 2. In order to prevent illegal reimbursement, it is stipulated that the invoice serial number cannot be reimbursed.

Legal basis: Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.