If you want to open an ordinary value-added tax invoice for catering, you can fill in the person or name in the company, and you can write the ID number or not.

tax agency

when some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is tax agency. (When the competent tax authorities open it on behalf of them, they are required to pay taxes on the spot; If the invoice is invalid, the tax refund process is complicated and the cycle is long. Therefore, entrepreneurs are advised to carefully check the billing information and the billing needs of customers. )

Personal suggestion

No matter whether you are engaged in catering industry or other industries, you must strictly follow the requirements of the tax bureau and issue ordinary or special invoices for value-added tax according to your actual economic business. If there is false invoicing, it may be punished by the relevant tax authorities. At the same time, I remind you that when invoicing an individual, the company should fill in the individual, and the identification code can be filled in the ID card or not, because the individual does not have a taxpayer identification number.

Extended information

Special VAT invoice is a new type of invoice used in China to implement the new VAT system. Compared with ordinary invoices used in daily business, it has the following differences:

1. The printing requirements of invoices are different:

According to Article 22 of the new Tax Administration Law, special VAT invoices are printed by enterprises designated by the State Council tax authorities; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

2. The subjects of invoice use are different:

Generally, special invoices for value-added tax can only be purchased and used by general taxpayers of value-added tax, and small-scale taxpayers who need to use them can only be issued by local tax authorities after approval; Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration. Taxpayers who have not gone through tax registration can also apply to the tax authorities for purchasing and using ordinary invoices.

3. The contents of the invoice are different:

The special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the payable VAT, etc., in addition to the contents of ordinary invoices such as the name of the purchasing unit, the selling unit, the goods or services, the unit price and price, the billing unit, the payee, and the billing date.