No. Pharmacies need to issue invoices when purchasing masks, alcohol and other medical items from medical device companies. Failure to issue invoices is illegal and cannot be sold in pharmacies. Invoice issuance refers to the circumstances under which invoices are issued according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, the need for accounting and the need for tax management, invoices should be issued by the company when business operations occur and business income is recognized. The payee issues it to the payer.