If a small-scale taxpayer in the catering industry needs to issue a special VAT invoice, he can apply to the competent tax authorities for issuing it on his behalf, and the tax rate is 3%. Information to be provided:

1, copy of tax registration certificate;

2. A copy of the tax registration certificate or the qualification certificate of VAT general taxpayer stamped by the buyer;

3. Written confirmation certificate issued by the payer (or the service provider who accepts the labor service) on the name (or labor service item), unit price and amount. Purchase vouchers and related information sufficient to confirm the sales business;

Please consult the competent tax authorities for specific operation procedures.