Taxable sales operations for which a 3% levy rate applies for small taxpayers during the tax incentive period from April 1, 2021 to December 31, 2021 can be invoiced at a 1% levy rate, and general taxpayers can be invoiced with a 6% rate on their VAT invoices. Catering fees definitely cannot be invoiced at 5%.

Meanwhile, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Implementation of Some Preferential Tax Policies for Responding to the Epidemic Situation (No. 7 of 2021), the tax preferential policies stipulated in the Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policies Relating to Supporting the Prevention and Control of the Pneumonia Epidemic of the New Type of Coronavirus Infection (No. 8 of 2020), wherever they have expired, will be extended for the period of implementation until 2021 March 31, which includes the VAT exemption policy for catering services. That is to say, from April 1, 2021, taxpayers to provide catering services to obtain income, should be in accordance with the provisions of the value-added tax, and can no longer issue "tax-free" invoices.