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.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration is the competent authority of invoices, which is responsible for managing and supervising the 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.