MySQL 8.0

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CREATE TABLE Invoices ( InvoiceId VARCHAR(255), trueIDs VARCHAR(255));
INSERT INTO Invoices VALUES
( 'ab12345'   , '1,2,35'  ),  -- 1
( 'cd1234567' , '92,28,1' ),  -- 28
( 'asdf12345' , '351,8,1' ),  -- 1
( 'qwerty123' , '345,9,5' );  -- none
SET @UserAllowed := '925,28,1,99,1059,314,422,96,917,356';
SELECT Invoices.InvoiceId
FROM Invoices 
WHERE JSON_OVERLAPS(CONCAT('[', @UserAllowed, ']'), CONCAT('[', trueIDs, ']'));


InvoiceId


ab12345

cd1234567

asdf12345