The conference fee and the meal fee are issued separately, and the special VAT invoice for the conference fee can be deducted from the input tax; Ordinary VAT invoices are issued for meals, and meals cannot be deducted.

Hebei State Taxation on the issue of issuing special VAT invoices for pilot taxpayers providing conference services

Answer: If pilot taxpayers provide conference services and provide accommodation, catering, entertainment, tourism and other services at the same time, the above-mentioned service items shall not be uniformly issued as "conference fees" when issuing special VAT invoices, but shall be issued on the same invoice according to the commodity and service codes specified in the Tax Classification and Coding of Goods and Services (Trial).