besides the invoice, you also need relevant supporting materials to prove the authenticity of the food and beverage expenses.

according to article 2 of the announcement of State Taxation Administration of The People's Republic of China on issues related to the issuance of value-added tax invoices (State Taxation Administration of The People's Republic of China Announcement No.16, 2117): "When the seller issues a value-added tax invoice, the contents of the invoice shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer. When the seller issues an invoice, it will connect with the background of the VAT invoice tax control system through the sales platform system, and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If it is not consistent, the sales platform system should be revised and improved in time. "

at present, the tax authorities do not force companies to submit a detailed list of corresponding menus and recipes when reimbursing food and beverage tickets. Please refer to the relevant reimbursement regulations of the enterprise for the specific reimbursement requirements of the enterprise.