You can't invoice the grocery store for alcohol and tobacco. If it is sold to consumers, according to the provisions of the tax law, it is impossible to issue a special VAT invoice. If it is a normal import and export business, it can be opened in principle, but it is definitely not possible to open it casually. For example, it is illegal to overcharge retail customers. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis for bookkeeping and an important basis for law enforcement inspection by audit institutions and tax authorities. There is a food circulation license, and the business scope of the license includes bulk food.