Is it permissible to make fictitious visits and invoices to earn commissions, knowing that achieving the required number of real visits and invoices is almost impossible?

The aforementioned act involved matters forbidden by Sharia: intentional lying, cheating, and unlawfully consuming people's wealth. What is taken in return for this work is unlawful gain. "And whoever fears Allah - He will make for him a way out and will provide for him from where he does not expect." What is with Allah cannot be attained except through obedience to Him.