it is not tax-free.

Explain that take-away delivery providers are not exempt from tax from the following two aspects:

① Take-away delivery service does not belong to the express delivery service in the catalogue, but belongs to catering service, which is not within the specific scope of VAT exemption for express delivery, and should be taxed according to 6% VAT.

② The take-away distributor does not directly provide services to the residents, but the residents pay the merchants, and the merchants invoice the residents.

it should be noted that there may be penalties such as overdue tax, late payment fee and fine if the invoice is not in line with the industry scope identified in Announcement No.18..