Legal analysis: It is legal for hotels to print invoices without machines. Restaurants don't have a machine for printing invoices. Handwritten invoices can be used instead. If it is reimbursement or tax payment, you can suggest that the hotel owner issue a handwritten letter. Invoice issuance refers to the situation of issuing invoices according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, accounting and tax management, when confirming business income, the payee should issue an invoice to the payer, and under special circumstances, the payee should issue an invoice to the payer.

Legal basis: Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals that need to use invoices temporarily may directly apply to the tax authorities in their places of business for the issuance of invoices on the basis of written documents for buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.