Can Gu Jingjun issue a VAT invoice when he comes to the hotel?

Generally speaking, as long as enterprises take the initiative to apply, they can issue special VAT invoices. In addition, the relevant person of the tax bureau pointed out that the current policy stipulates that taxpayers with annual VAT sales of taxable services below 5 million yuan are small-scale taxpayers with business added value. For these small-scale taxpayers, they can only apply to the tax authorities for issuing special VAT invoices. "Because the room rate can be used for input deduction, there is a growing demand for extra tickets for hotels. At present, most hotels can make up tickets on the spot. "