Is it legal for the hotel not to issue special tickets?

Legal analysis: Many hotels are small-scale taxpayers and can only issue ordinary VAT invoices, but not special VAT invoices. However, hotels with general taxpayer qualification can issue special VAT invoices. If a hotel with a relatively large accommodation fee cannot issue a special VAT invoice, you can ask the hotel tax office to issue a special VAT invoice. During the epidemic period, value-added tax shall not be exempted, and special invoices for value-added tax shall not be issued.

Legal basis: Announcement on supporting the prevention and control of pneumonia in novel coronavirus. Taxpayers who apply the VAT exemption policy in accordance with the relevant provisions of Announcement No.8 and Announcement No.9 shall not issue special VAT invoices; If a special VAT invoice has been issued, the corresponding red-letter invoice should be issued or the original invoice should be invalidated, and then the VAT exemption policy should be applied to issue ordinary invoices according to regulations. Accordingly, taxpayers can only issue ordinary VAT invoices for businesses that occurred during the epidemic prevention and control period.