Is it illegal for hotels to issue only ordinary VAT invoices and not special VAT invoices?

The hotel only issues general VAT invoices, not special VAT invoices. Some hotels are small-scale taxpayer enterprises and cannot issue special VAT invoices, but only ordinary VAT invoices. If the hotel is a general taxpayer, the enterprise can issue a special VAT invoice, and the VAT rate paid by issuing a special VAT invoice is the same as that paid by issuing an ordinary VAT invoice.

Therefore, the hotel only issues general VAT invoices, not special VAT invoices. It should be that the hotel is not qualified to issue special VAT invoices. If necessary, you can ask the hotel to apply for a special VAT invoice at the rate of 3%.

Generally speaking, hotel accommodation fees can be deducted by issuing special VAT invoices, but generally the amount is small and the tax amount is not much, so it is unlikely to issue special VAT invoices with small 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.