1. Choose the appropriate taxpayer identity: catering invoices can be issued by individuals or enterprises, and choose the corresponding taxpayer identity according to your specific situation.

2. Catering invoice application: contact the local tax authorities to understand the application process, required materials and fill out the form for issuing catering invoices. It is usually necessary to provide information about the dining place, including name, address, taxpayer identification number, etc.

3. Fill in the invoice information: according to the requirements of the tax department, fill in the relevant information on the catering invoice, such as the buyer's information, the name and amount of goods or services, etc.

4. Pay taxes: According to the tax law, the catering industry needs to pay corresponding taxes. The specific tax calculation method and payment regulations will vary from region to region, and the regulations of local tax authorities need to be observed.

5. Invoice review and printing: After submitting the invoice application, the tax authorities will review and approve the invoice. Under normal circumstances, catering invoices are directly printed by tax authorities or printed in the form of electronic invoices. Catering invoices need to include the following basic information: invoice name, invoice code, invoice number, invoice date, buyer's name, buyer's taxpayer identification number, buyer's address and telephone number, commodity or service name, specification, unit, quantity, unit price, amount, tax rate, tax amount, total price and tax, seller's name, seller's taxpayer identification number, seller's address and telephone number, drawer, payee and reviewer.

Pay attention to the following points when invoicing catering:

1, catering invoices need to be issued by regular catering enterprises to ensure the legitimacy and authenticity of the invoices.

2. When issuing invoices, it is necessary to accurately fill in the buyer's name, taxpayer identification number and other information, so that the buyer can deduct taxes normally.

3. General catering invoices are in the form of ordinary invoices, but if the amount is large, special VAT invoices can also be issued.

4. The tax rate of catering invoices is generally 6%, but it may be different according to the specific situation. For example, the tax rate of 1 1% may be applicable to special catering industries.

To sum up, in order to avoid mistakes in the process of invoicing, it is suggested that catering enterprises carefully check the relevant information before invoicing to ensure accuracy. At the same time, it is also recommended that the buyer carefully check the invoice information after receiving the invoice, and contact the catering enterprise for handling if there is any problem. Catering invoices need to be operated in accordance with the requirements of tax law to ensure the legitimacy and accuracy of invoices.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 19

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.