The characters combine logically: `发票 (fāpiào)` is a “slip that is issued/sent out”—an invoice. The verb `开 (kāi)` means to perform the action of creating or “opening” this official document for someone. Therefore, `开发票 (kāi fāpiào)` literally means “to issue the invoice.”
The concept of `开发票` is deeply tied to the structure of commerce and tax regulation in China. It highlights a system that is more state-centralized than what is typical in the West.
Using this phrase correctly is a crucial practical skill.