Traditional Culture Encyclopedia - Hotel accommodation - Can a special VAT invoice be issued for foreign hotel accommodation? "

Can a special VAT invoice be issued for foreign hotel accommodation? "

1. After the camp reform, ordinary taxpayers in the hotel industry can issue 6% general VAT invoices and special VAT invoices by themselves. Small-scale taxpayers can issue 3% VAT special invoices or ordinary tickets.

3. Foreign countries do not implement China's value-added tax policy, and there are no special invoices for value-added tax, so foreign accommodation fees cannot issue special invoices for value-added tax.