You can't deduct the meal fee if you have a special VAT invoice. The reasons are as follows

According to Caishui [2065438+06] No.36, the tax rate of catering service is 6%. The input tax on the purchase of catering services shall not be deducted from the output tax, so the meals and entertainment expenses for social intercourse shall not be deducted, even the special invoices for value-added tax shall not be deducted.

(1) can't be deducted, but it doesn't mean that special tickets can't be opened;

(2) Obtain a special ticket for non-deductible items, and it is recommended to transfer the input tax after certification.

I hope my answer is helpful to you!