According to China's "Measures for the Administration of Invoice of the People's Republic of China*** and the State Administration of Taxation's Circular on the Issuance of <Enterprise Accounting Standard No. 1 - Measures for the Administration of National VAT Invoices>", both enterprises and individual merchants, as long as they issue VAT invoices, they have to, according to the regulations, enter their information into the invoice management system of the online tax bureau for monitoring and management by the tax authorities.

For individual catering merchants, if their business scope involves VAT tax, such as providing catering services, they need to issue VAT invoices to their customers and enter their information into the national invoice system according to the requirements. This will not only standardize the financial records of merchants, but also ensure the rights and interests of taxpayers and avoid irregularities such as false invoicing.

It is therefore recommended that individual catering merchants carefully fulfill the relevant regulations and procedures when issuing invoices to ensure that they are legally compliant, and also to help reduce tax risks and tax issues.