Can I invoice the accommodation service fee for the accommodation reservation?

Reservation is an intermediary service, and you need to find the actual hotel.

According to the notes on sales services, intangible assets and real estate in the annex 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively promoting the pilot of changing business tax to value-added tax (Caishui [2065438+06] No.36), brokerage services refer to all kinds of brokerage, intermediary and agency services. Including financial agents, intellectual property agents, freight forwarders, customs agents, legal agents, real estate agents, professional agents, marriage agents, bookkeeping agents, auctions, etc. Therefore, booking hotels for enterprises by third-party units belongs to providing brokerage services.

(1) The third party directly issues the full invoice to the enterprise, and the enterprise receives the invoice type of "brokerage agency service * booking accommodation fee".

(2) If the hotel issues invoices directly to the enterprise, the sales of third-party units do not include hotel accommodation fees; The enterprise should obtain two invoices, one is the accommodation invoice issued by the hotel, and the other is the "brokerage agency service * handling fee or service fee" invoice issued by the third party unit; Special VAT invoices issued by hotels and third-party units can be deducted by enterprises, while ordinary VAT invoices cannot be deducted.