1. Generally, it is not allowed. 2, invoice refers to all units and individuals in the purchase and sale of goods, provide or accept services and engage in other business activities, business vouchers issued and collected, the original basis of accounting, but also an important basis for law enforcement inspection of audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.