In 2022, the hotel was requisitioned by the government. Can people quarantined by the epidemic apply for VAT-free invoices?

Of course. According to the current regulations, services provided by taxpayers to other units or individuals for public welfare or for the public are not regarded as sales services, and value-added tax is not levied. During the epidemic prevention and control period, the free accommodation service provided by the company for isolated personnel does not need to be regarded as sales and does not pay value-added tax. If the company is a general taxpayer of value-added tax, the input tax related to providing this service can still be deducted.