You can't deduct tax when you receive an ordinary invoice.
Therefore, when invoicing:
Debit: accounts receivable (or bank deposits or related subjects)
Loan: operating income (or main business income)
Taxes payable-VAT payable-output tax
After receiving the ordinary invoice:
Borrow: raw materials (or management expenses, or sales expenses or related subjects)
Credit: accounts payable (or bank deposits or cash or related subjects)