according to the "invoice management measures" and the detailed rules for its implementation, all invoices must be stamped with special invoices. Therefore, catering invoices can't be reimbursed and accounted for if they are only stamped with the special seal of the tax office, because such invoices are regarded as informal invoices, and reimbursement and accounting will be punished. Quota invoice is purchased by the business unit with the tax registration certificate, and the business unit has to pay the tax within the specified time. When paying taxes, you should return your original invoice to the tax department, which collects taxes according to how many invoices you have issued.

The differences between quota invoice and ordinary VAT invoices are as follows:

1. The issuing methods are different. Ordinary VAT invoices need to be issued through the tax control system, but hand-torn invoices are not needed. Ordinary VAT invoices require enterprises to have tax plates and issue them through the tax control system. If the invoice is not issued in this way, it may be a fake invoice. But tearing the invoice by hand is different. In fact, the hand-torn invoice is quota invoice, which has been printed in advance by the tax bureau. After the enterprise gets it, it can be used directly;

2. The information filled in is different. The enterprise name and tax number need to be filled in the ordinary VAT invoice, but the manual tear invoice is generally not required. According to the provisions of the tax law, the enterprise name and tax number must be filled in the ordinary VAT invoice before it can be deducted before tax. Some enterprises control this strictly, and may need to fill in all the information completely. In this case, the filling requirements of the general VAT invoice and the special VAT invoice are basically the same. However, tearing invoices by hand is not necessary. Generally speaking, there is no news about consumers in quota invoice. All that's on the invoice is the face value and other information.

Legal basis:

Article 4 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China

The basic contents of an invoice include: invoice name, invoice code and number, contact number and purpose, customer's name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, invoice date and invoice.

the tax authorities at or above the provincial level can determine the specific contents of invoices according to the needs of economic activities and invoice management.