As the catering service belongs to personal consumption due to the reform of the camp, special VAT invoices cannot be issued.

according to the circular on comprehensively pushing forward the pilot project of changing business tax into value-added tax (Cai Shui [2116] No.36), annex 1. Implementation Measures for the pilot project of changing business tax into value-added tax:

Article 53 In case of taxable behavior, taxpayers shall issue special invoices for value-added tax to the buyers who request special invoices for value-added tax, and indicate the sales amount and output tax amount respectively on the special invoices for value-added tax.

Under any of the following circumstances, special VAT invoices may not be issued:

(1) Selling services, intangible assets or real estate to consumers.

(2) Taxable acts that are exempt from VAT. Extended information

Special VAT invoices must be issued in accordance with the following provisions:

1. The items are completely filled in, and all copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

2. The handwriting is clear and shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.

3. The invoice and the deduction shall be stamped with the special seal of the company invoice, and no other financial seal shall be affixed. According to different versions of special invoices, the special financial seal or invoice seal is stamped in the lower left corner or lower right corner of the special invoice, covering the column of "billing unit". The special seal for invoices uses red inkpad.

4. When issuing a special invoice, the taxpayer must stamp the sales unit column of the special invoice in advance. Do not fill in the column of "sales unit" by hand. If it is filled in by hand, it is a special invoice that has not been issued according to the regulations, and the buyer shall not be used as a tax deduction certificate. Special invoice sales unit column stamp with blue inkpad.

Baidu Encyclopedia-Special VAT Invoice