food and beverage outlets cannot issue catering invoices for retail products. According to the relevant information, according to Article 11 of the Provisions on the Use of Special VAT Invoices, consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance parts) and cosmetics that are retailed by general taxpayers in commercial enterprises are not allowed to issue special invoices. It can be seen that enterprises are not allowed to issue special VAT invoices when retailing food.