According to Article 2 of the Announcement of the State Administration of Taxation on Issues Concerning the Issuing of VAT Invoices (State Administration of Taxation Announcement No. 16 of 2017), "When the seller issues a VAT invoice, the invoice content shall be issued truthfully in accordance with the actual sales situation, and shall not be filled out according to the buyer's request that does not correspond to the actual transaction."

Therefore, catering invoices can be issued truthfully, and there is no need to list detailed dishes and menus.

Before July 1, 2017, it was 180 days, and after that it was 360 days. According to the provisions of the Announcement of the State Administration of Taxation on Further Clarifying the Issues Related to the Levy and Management of the Camp Reform and Reinforcement of Taxation (Announcement of the State Administration of Taxation No. 11 of 2017):

Since July 1, 2017, VAT invoices and unified invoices for the sale of motor vehicles issued on or after July 1, 2017, obtained by general VAT taxpayers shall be certify them within 360 days or log on the VAT invoice selection and confirmation platform to confirm them, and declare the offsetting of input tax amount to the competent state tax authorities within the stipulated tax declaration period."

"General VAT taxpayers obtaining special payment certificates for VAT on customs imports issued on or after July 1, 2017, shall submit the List of Customs Tax Completion Vouchers for Offset to the competent state tax authorities within 360 days from the date of issuance to apply for audit comparison."

The VAT deduction vouchers obtained by taxpayers and issued before June 30, 2017, are still implemented in accordance with the Circular of the State Administration of Taxation on the Adjustment of Relevant Issues Concerning the Duration of the Credit Period of the VAT Deduction Vouchers (State Taxation Letter [2009] No. 617).