Legal analysis: Yes, the branch can also issue invoices, but the contract should also be signed in the name of the branch. As long as you go to the local tax authorities for tax registration, pay taxes in your place. Under normal circumstances, income tax is levied and paid at the location of the head office, and the rest is paid at the location of the branch office. Generally speaking, the branch is not an independent legal person, nor is it the subject of independent accounting, so there is no way to issue invoices independently. Only when the head office allows or requires the branch company to conduct independent accounting, the head office will provide the branch company with the authority and conditions to issue invoices.
Legal basis: Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued at one time according to the prescribed time limit, sequence and columns, and stamped with special invoices.