Walmart purchased from China Merchants Bank can issue invoices. Let me excerpt the announcement issued by China Merchants Bank to illustrate.

China Merchants Bank Shenzhen Branch is exploring new retail development models and has been marketing Walmart business cooperation since 2017. The Walmart Sam’s membership applet is logged into the CMB App. Customers can apply for Sam’s membership in the applet and go through CMB If you apply through the App and successfully pay the membership fee, you will receive an exclusive Sam's gift pack. At the same time, after-sales and extended services have been added. Customers can check the balance and historical transaction records of gift cards at any time in the Walmart applet, and can choose to issue invoices for the purchased gift cards. In order to increase customer participation, the project team also added a sharing function and a function for purchasing cards to send to friends in the mini program to make the mini program more interesting. After multiple iterative upgrades, the Walmart mini program has formed a complete ecosystem centered on payment, including pre-consumption, post-consumption and invoice services, to meet the needs of customers in different periods.

Please note that in the official announcement, it is clearly stated that in order to increase after-sales and extended services, customers can check the balance and historical transaction records of gift cards at any time in the Walmart applet, and select the items they purchased. Gift cards are invoiced. So it can be invoiced.