special invoices can be issued for catering services.

according to the provisions of the tax administration law and the value-added tax regulations of the state, when providing or receiving certain services, all taxpayers should issue invoices or receipts to customers for auditing, reimbursement or reconciliation.

For the catering service industry, issuing special invoices means that its taxpayer status and tax contribution are recognized, and it is also beneficial for enterprises and customers to conduct account accounting and financial management.