There are no VAT invoices for input expense items.
Well, it depends. If the company doesn't purchase goods, it can't invoice directly, because there is no goods and no actual business.
If the goods have been purchased before, but the other party has not issued an invoice and the company sells them, in this case, an invoice can be issued, but in this case, the value-added tax will be paid in full, which involves income tax. There is no input invoice, and cost registration cannot be performed.
If there is no cost, the profit will be high, and the enterprise income tax will be paid at 20% of the profit. The company will not make money at all, and may even lose money.