Is it illegal for hotels not to open special tickets?

Legal analysis: it is illegal not to open ordinary invoices, and it is not illegal to open VAT invoices. After the implementation of the camp reform, the catering industry, including hotels, can not issue special invoices for value-added tax, but can open "accommodation, meetings and training". If the customer requests, the hotel will still issue special VAT invoices in these names. Please refer to the following for the specific reasons and solutions of this situation.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration is the competent authority of invoices, which is responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.