If you know that the invoice is false and you participate in the planning of false invoicing, such as drafting a false contract, or you invoice knowing that the contract is false, you will be responsible for false invoicing.
If you don't know, you can invoice according to the company's invoicing process. In this case, if it is necessary to open the company, the legal representative of the company will bear the main responsibility, the financial controller will bear the secondary responsibility, and the ordinary accountant and invoice clerk will not bear the responsibility.