special vat invoices can be issued for catering.

1. The catering industry can issue special VAT invoices;

2. As a commercial voucher, the special VAT invoice has the function of tax payment proof;

3. The buyer pays the value-added tax when paying the purchase price;

4. Most catering enterprises choose to issue ordinary VAT invoices.

Tax management of catering industry:

1. Tax rate setting: According to the regulations of State Taxation Administration of The People's Republic of China, the VAT rate of catering services is usually set at a certain proportion;

2. tax declaration: catering enterprises need to make regular tax declaration of value-added tax, including prepayment and annual settlement;

3. Invoice management: catering enterprises must use the invoice management system designated by State Taxation Administration of The People's Republic of China to issue invoices and ensure the authenticity and compliance of invoices;

4. Tax preference: Under certain conditions, catering enterprises may enjoy tax reduction or preferential policies;

5. tax inspection: catering enterprises may accept regular inspections or spot checks by tax authorities to ensure tax compliance.

to sum up, although the catering industry can issue special VAT invoices, and such invoices have the function of tax payment certificate, so that buyers can pay VAT at the same time when they pay for the goods, in practice, catering enterprises are more inclined to issue ordinary VAT invoices.

Legal basis:

Provisional Regulations on Value-added Tax

Article 21

In case of taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, special invoices for value-added tax shall not be issued: (1) the buyer of taxable sales behavior is an individual consumer; (2) Tax exemption provisions apply to taxable sales.