Catering services are personal consumption, and special VAT invoices cannot be issued. Because according to the provisions of Caishui [2065438+06] No.36, "the input tax of passenger service, loan service, catering service, daily service of residents and entertainment service shall not be deducted from the output tax". Now it is the reform of the camp, and the invoice of the catering industry has been changed from the original local tax to the national tax. If it is a catering company, please apply for an invoice with your business license, tax registration, financial seal and official seal to the local national tax department. Invoices below 30,000 yuan are tax-free, and you can apply for fixed tax or tax exemption according to your company's operating conditions. If you just want to issue a catering invoice, please issue it directly to the lobby of the national tax department.