The catering industry usually uses blue invoices when issuing invoices.

blue invoice refers to the official invoice issued by the seller to the buyer, which is used to record the amount of sales transactions and related tax information. As a service industry, the catering industry sells goods within the scope of ordinary taxpayers, so it should issue blue invoices in accordance with the regulations.

Benefits of issuing blue-ink invoices:

1. Blue-ink invoices are legal and effective tax vouchers, which can be used for enterprise reimbursement, tax declaration and other related affairs.

2. Blue invoices can help catering enterprises operate in compliance, abide by tax laws and reduce tax risks.

3. Blue invoices can also enhance the corporate image and increase consumers' trust in the enterprise.

to sum up, when issuing invoices for catering business, blue-ink invoices are generally issued to confirm the transaction amount and tax amount of goods sold or services provided. However, under special circumstances, such as return, discount, dispute settlement, etc., it may be necessary to issue red-ink invoices for deduction or correction. Fapiao (official tax receipt) for catering business needs to follow the provisions of tax laws, ensure the accuracy of invoices, and properly keep relevant information.

Legal basis:

Article 26 of the Value-added Tax Law of the People's Republic of China

Taxpayers selling goods and providing taxable services shall issue invoices stipulated by the tax authorities.