A complete invoice is not required to pay the maintenance fund. What bills should developers open to pay the housing maintenance fund? Because the maintenance fund does not involve the collection of relevant taxes and fees, it is not necessary to issue invoices to pay the housing maintenance fund, and developers can open special maintenance bills. According to Article 14 of the Measures for the Administration of Special Housing Maintenance Funds, banks that manage special accounts and units that sell houses that collect special housing maintenance funds shall issue special bills for special housing maintenance funds under the unified supervision of the Ministry of Finance or the financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.