the catering invoice can be a special ticket or a general ticket.

1. Special tickets are usually used by general VAT taxpayers, and the tax rate varies from 6% to 13% according to different industries; Ordinary tickets are generally used by small-scale taxpayers, with a uniform tax rate of 3%

2. Special tickets are in triplicate, including bookkeeping, deduction and invoice, which are used for bookkeeping and tax deduction; Ordinary tickets are in duplicate, including invoice and bookkeeping

3. Special tickets are not only business vouchers, but also legal vouchers for calculating tax deduction; Ordinary invoices shall not be used for VAT input deduction unless otherwise specified in the tax law.

Requirements for issuing catering invoices:

1. Qualifications of the invoicing entity: it must be a catering enterprise approved by State Taxation Administration of The People's Republic of China and qualified for invoicing;

2. invoice type selection: according to the buyer's demand, you can choose to issue a general VAT invoice or a special VAT invoice;

3. Fill in the information accurately: including the buyer's name, taxpayer identification number, address and telephone number, bank and account number to ensure the validity of the invoice;

4. Name of commodity or service: the catering service or commodity name provided shall be filled in in detail;

5. Correct application of tax rate: calculate according to the tax rate stipulated by State Taxation Administration of The People's Republic of China to ensure the accuracy of tax amount;

6. invoice issuing time: it should be issued in time after consumption to comply with tax regulations.

to sum up, catering invoices can be special tickets or general tickets. Special tickets are used by general VAT taxpayers, and the tax rate is different according to industries. General tickets are used by small-scale taxpayers, and the unified tax rate is 3%. Special tickets are in triplicate, used for bookkeeping and tax deduction, and general tickets are in triplicate. Special invoice is not only a business voucher, but also a legal voucher for calculating tax deduction, and ordinary invoice shall not be used for VAT input deduction unless it is specially stipulated in the tax law.

Legal basis:

Article 25 of the Measures for the Administration of Invoices of the People's Republic of China

Except for special circumstances stipulated by the competent tax authorities of the State Council, invoices are only issued by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.