The 23-year catering invoice tax rate is 6%. According to the relevant information, the tax rate of catering invoices in 23 years is 6%, the sales of taxable services in 12 months reach more than 5 million yuan, and the small-scale taxpayers are 3%. Catering enterprises do not sell products and do not need to pay 17% VAT. According to the relevant rules of changing business tax to value-added tax, taxpayers who provide catering services should follow the catering rules when selling take-away food.