No, according to the relevant regulations, small-scale hotels can only issue ordinary VAT invoices.

Special VAT invoices can only be issued with general taxpayer qualification, and enterprises with general taxpayer qualification can issue both special VAT invoices and general invoices, depending on the demand of the payer. Special invoices must require the other party's company name, tax ID number, company registered address and telephone number, bank account and account number; while ordinary invoices do not have so many necessary requirements, only the company name can be invoiced.

Special invoices are composed of a basic coupon or a basic coupon with other coupons, and the basic coupon is three coupons: the invoice coupon, the deduction coupon and the accounting coupon. Invoice, as the purchaser of the purchase cost and VAT input tax accounting vouchers; deductions, as the purchaser to the competent tax authorities to certify and retain the vouchers for inspection; bookkeeping, as the sales side of the sales revenue and VAT sales tax accounting vouchers. Other joint uses are determined by the general taxpayers themselves.

The maximum invoicing limit is applied by the general taxpayer and approved by the tax authorities according to law. If the maximum invoicing limit is one hundred thousand yuan or less, it is approved by the tax authorities at district and county levels; if the maximum invoicing limit is one million yuan, it is approved by the tax authorities at prefectural and municipal levels; and if the maximum invoicing limit is ten million yuan or more, it is approved by the tax authorities at provincial levels. The specific issuance of the anti-counterfeit tax-control system is the responsibility of the tax authorities at the district and county levels.