Legal analysis: Yes, it is necessary to pay the invoice of commercial housing maintenance fund to handle the real estate license. The housing maintenance fund must be paid when the house is delivered for use, and it needs to be paid before handling the real estate license. Units selling public housing houses shall deposit the extracted special maintenance funds for public housing houses into the special account of special maintenance funds for public housing houses within 30 days from the date of receiving the payment for selling houses. Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Special funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, which is responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.