Individual restaurants should also prepare invoices. According to Article 2 of Announcement on Issues Related to Issuing VAT Invoices in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and AnnouncementNo. 16 in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), when issuing VAT invoices, the seller shall truthfully issue the invoice contents according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transaction as required by the buyer. Small-scale taxpayers who have gone through tax registration and other taxpayers identified by State Taxation Administration of The People's Republic of China who can issue special VAT invoices.

Mobile phones can also be invoiced.

Any hotel can issue invoices as long as it has a business license and a tax registration certificate. Now individual industrial and commercial households can invoice on their mobile phones. Small-scale VAT taxpayers (including individual industrial and commercial households) whose monthly sales do not exceed 30,000 yuan and quarterly sales do not exceed 90,000 yuan shall be exempted from VAT. Ordinary invoices issued within the standard range are exempt from value-added tax.