1. After the camp reform, catering enterprises cannot issue invoices every other month, and invoices must be issued at the time of consumption payment.

2. according to article 26 of the detailed rules for the implementation of the measures for the administration of issuing tickets, the units and individuals who fill out the invoices must issue the invoices when the business income is confirmed. No business is allowed to issue tickets.

Article 21 of the Measures for the Administration of Ticket Issuance stipulates that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

Chapter VI Penalties Article 35 stipulates that in case of any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than RMB 1,111; Illegal income shall be confiscated:

(1) invoices should be issued but not issued, or tickets are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, or the invoices are not stamped with special seals;

For the sale of goods, it is necessary to issue the Special Issue of VAT. Article 11 (4) of the Notice of State Taxation Administration of The People's Republic of China on Revision (Guo Shui Fa [2116] No.156) has a more explicit provision: Issue it according to the time when the VAT tax obligation occurs. At the same time, article 11 further stipulates that the buyer has the right to reject special invoices that do not meet the above requirements.

Therefore, the "invoicing in the current month" and "developing tickets in the next month or later" involved in the question mainly depends on whether the actual situation of sales business meets the conditions for confirming operating income and whether the VAT tax obligation occurs. If the tax obligation occurs in the current month or the operating income should be confirmed, then the invoice must be issued according to the requirements. For invoices that are not issued according to the specified requirements, the bill collector has the right to reject them, and the tax authorities will also deal with them according to law.