When you create or edit the record of a payment you have Received, there is a checkbox which tells the system to automatically generate a Tax Invoice from those payment details, when checked (if no Invoice already exists for that payment).
When you click on a Receipt record that you have in the system, if there was not already a Tax Invoice for that Receipt, you will see an "INVOICE" button, which generates and displays a new Invoice for you.
Please note these Invoices will only contain a personalised message to your customer if the Receipt record is from a Sales Order and you have created this message in the order.