Legal analysis: you can use the invoice of catering fee for living service. However, when asking for invoices, it is necessary to distinguish between different situations, and small-scale taxpayers can open projects on one invoice. For ordinary taxpayers, because the accommodation expenses incurred on business trips can be deducted from the input by obtaining special VAT invoices, catering and entertainment cannot be deducted, accommodation should be invoiced separately from catering and entertainment, and accommodation should be invoiced with special VAT invoices, while catering and entertainment should be invoiced with ordinary VAT invoices. Accommodation, catering and entertainment can be issued with special tickets, and the tax on catering and entertainment can be transferred out as input tax after certification.
Legal basis: Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC), where units and individuals sell goods, provide services and engage in other business activities, and collect money from outside, the payee shall issue invoices to the payer. Under special circumstances, the payer will issue an invoice to the payee. Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.