1, registered taxpayers: individual restaurants need to apply for registration as a taxpayer with the local tax authorities, obtaining the taxpayer identification number and invoice seal and other relevant supporting materials;

2, open invoices: individual restaurants need to open VAT in accordance with the needs of the customer and the actual situation when selling goods or providing services. Ordinary invoice, fill in the corresponding invoice information, including invoice type, head, invoice number, amount, tax rate, etc.;

3, stamp: individual restaurants need to stamp the invoice seal on the invoice to prove the authenticity and legitimacy of the invoice;

4, tax reporting and declaration: individual restaurants need to be in accordance with the provisions of the local tax authorities for the invoicing and sales and other information

5, invoice filing: individual restaurants need to open the invoice in accordance with the provisions of the filing and preservation, in order to prepare for the tax authorities to carry out tax audits or verification.

Individual restaurants need to meet the following conditions for issuing invoices:

1, with the qualification of taxpayers: Individual restaurants need to register with the local tax authorities and receive a taxpayer identification number, with the qualification of taxpayers;

2, the tax-control equipment: Individual restaurants need to be equipped with tax-control equipment, including tax-control invoicing software and tax-control disks in order to invoice

3. Sales of goods or provision of services: Individual restaurants need to generate taxable behavior through sales of goods or provision of services and other business activities in order to issue invoices;

4. Truthfulness and accuracy of invoices: Individual restaurants must be truthful and accurate in the content of their invoices, and must not fictionalize or exaggerate the content of their invoices.

In summary, individual restaurants need to follow the relevant tax laws and regulations and the provisions of the tax authorities to issue invoices, shall not violate the relevant provisions, or may face tax penalties and legal liability. At the same time, individual restaurants also need to strengthen internal management to ensure that the invoicing is true and accurate, in order to maintain the corporate image and customer trust.