which is solution for selling from company to branches ?

Hi all

I have a company X and some branches. Company actually sell goods to branches and issue invoices (not a consignment). Branches sell goods to agents and end-customers, they just sent tax report to government.

Company report balance sheet, P&L to government, branches not report balance sheet, P&L to goverment.

I can't set up each branches like a company code because they actually not a legal company and implementation cost will be high

I can't set up each branches like a business area because Business area can't not have a tax report.

If I setup Comany X = company code and each branches is a plant, can company make sale order and issue invoice to branch ? can each branch has a tax report ?

Please help me

Thanks & best regards

QuangDD