Yes, individual households can apply to the IRS to open catering invoices on their behalf. However, due to the special characteristics of individual businessmen, individual households need to meet some conditions to apply for invoices from the tax bureau.

Meet the criteria for small-scale taxpayers

Reach the starting point

1.

The current standards for small-scale taxpayers are: industrial enterprises should have annual VAT sales of less than 500,000 yuan, commercial enterprises less than 800,000 yuan, and transportation enterprises, postal services and some modern services should be less than 5 million yuan.

Since it is a catering industry, it belongs to the catering industry in the service industry. As long as the annual assessable VAT sales are less than 5 million yuan, it meets the standard of small-scale taxpayers, and can apply for invoicing.

2. Reach the starting point.

According to the relevant provisions of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT), the tax authorities are not allowed to issue special invoices for individual industrial and commercial households and other individuals whose sales have not reached the starting point. According to the Reply of the State Administration of Taxation on the Relevant Issues after the Adjustment of the VAT Starting Point (Guo Shui Han [2003] No. 1396) and the relevant provisions of the Implementation Measures for the Pilot Scheme of Changing Business Tax to Value-added Tax (VAT): for industry, commerce, transportation, postal services and some modern service industries, if they pay tax on a periodical basis, the monthly taxable sales shall be 5,000-20,000 yuan (inclusive); if they pay tax on a sub-taxable basis, the sales shall reach 5,000-20,000 yuan (inclusive) each time. (daily) sales should reach 300-500 yuan (including this amount).

To summarize, if individual businessmen want to apply for invoices from the tax bureau, in addition to meeting the standard of small-scale taxpayers, their sales should reach the starting point of value-added tax (VAT).