Catering invoices need to be judged according to the operating scale of catering enterprises. General taxpayers and small-scale taxpayers with monthly sales exceeding 30,000 need to issue additional tickets, and those with monthly sales less than 30,000 may apply to the competent tax bureau for quota invoice.

Taxpayers of value-added tax in catering industry are divided into two categories according to sales volume and accounting level, namely general taxpayers and small-scale taxpayers. According to the current "VAT reform" policy, small-scale VAT taxpayers with annual taxable sales below 5 million yuan (inclusive) and general taxpayers with annual taxable sales above 5 million yuan. Small-scale taxpayers apply a 3% levy rate, and the levy method is simple. In the process of increasing business tax, the tax procedure is relatively simple, and small-scale taxpayers with monthly sales of less than 30,000 yuan can use quota invoice. Small-scale VAT taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the above-mentioned documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter and their quarterly sales or turnover does not exceed 90,000 yuan shall be exempted from VAT or business tax according to the above documents.