Generally, the catering industry should issue general VAT invoices instead of special VAT invoices. Because the purchased catering service cannot be deducted from the output tax. However, it is not stipulated that catering services may not issue special VAT invoices. If the catering industry provides catering services with special invoices for value-added tax, it is also in line with the regulations, but enterprises that have obtained special invoices for value-added tax for catering services cannot deduct the input tax.