The cancelled Tmall store cannot issue an annual fee invoice. The cancelled Tmall store can no longer issue an annual fee invoice, because once the store is cancelled, its transactions and services on the Tmall platform have been terminated. According to the relevant provisions of the Tax Administration Law of People's Republic of China (PRC), when issuing an invoice, the contents of the invoice must be true, legal, effective and accurate, and the items recorded in the invoice must be consistent with the actual transactions and businesses. Therefore, if the Tmall store has been cancelled, there is no taxable content, and it is impossible to issue an annual fee invoice.