No need. According to the official information of the tax bureau, there is no need to pay for opening a small restaurant to handle the invoice business in the tax bureau. After issuing the invoice, you can declare and pay 5% tax according to the quota. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.