no.

it's illegal to make out invoices for others. Suspected of falsely issuing VAT invoices, tax laws stipulate that no unit or individual has the right to issue invoices on behalf of the tax authorities.

therefore, it is illegal to issue invoices on behalf of others. As for how to deal with it, the tax authorities should transfer it to the judicial organs for prosecution according to the amount of invoices issued on behalf of them, the degree of loss caused by national tax, the attitude of admitting mistakes, the degree of restitution, etc., and the decision can only be made after the court trial.