Traditional Culture Encyclopedia - Hotel franchise - Can the catering invoice be tax-free?

Can the catering invoice be tax-free?

Conditionally exempt from VAT.

According to announcementNo. State Taxation Administration of The People's Republic of China 1 2023, small-scale taxpayers issue ordinary tickets with a levy rate of 3%, and those whose quarterly sales are below 300,000 yuan are exempt from VAT.

Therefore, if the quarterly sales of small-scale taxpayers' catering industry does not exceed 300,000 yuan, they will be exempted from VAT.