Can the hotel issue a special VAT invoice for selling moon cakes?

No special VAT invoice shall be issued for the sale of moon cakes. The basis is as follows:

Measures for the pilot implementation of changing business tax into value-added tax: Article 27 The input tax amount of the following items shall not be deducted from the output tax amount:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Taxpayers' social and entertainment consumption belongs to personal consumption.