Restaurants cannot issue catering invoices for retail goods. According to relevant data, according to Article 10 of the Regulations on the Use of Special Invoices for Value-added Tax, general taxpayers may not issue special invoices for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance accessories) and cosmetics retail in commercial enterprises. It can be seen that enterprises are not allowed to issue special VAT invoices for retail food.