It is ok for an invoice to have no payee and reviewer, but this kind of invoice is not standardized. According to relevant regulations, the approver and payee are not indicated on the invoice. As long as the drawer's information is complete, the validity of this invoice will not be affected.

Legal objectivity:

Article 4 of Detailed Rules for the Implementation of the Measures for the Administration of Invoices

The basic contents of an invoice include: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, invoice date, name (seal) of billing unit (individual), etc.

The tax authorities at or above the provincial level may determine the specific contents of invoices according to the needs of economic activities and invoice management.