1. The catering management service fee can be invoiced with value-added tax, but it cannot be deducted for catering.

2. Relevant regulations:

Paragraph (6) of Article 27 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax (Annex I of Caishui [2116] No.36) stipulates that the input tax on purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services shall not be deducted from the output tax.

Provisions on the Use of Special Invoices for Value-added Tax. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special parts for labor protection) and cosmetics retailed by general taxpayers in commercial enterprises are not allowed to issue special invoices.