Can't beef and mutton be invoiced for VAT? The hotel bought meat from me and asked me to make a special ticket.

Explain clearly to the customer that special tickets cannot be opened and ordinary tickets can be deducted.

1, special tickets cannot be issued for duty-free agricultural products.

Article 21 of the Provisional Regulations on Value-added Tax and Article 10 of the Provisions on the Use of Special VAT Invoices stipulate that general VAT taxpayers may not issue special VAT invoices when selling duty-free agricultural products.

2. Ordinary invoices can also be deducted according to the deduction rate of 13%. There are two ways for general VAT taxpayers to deduct the input tax when purchasing duty-free agricultural products from individual agricultural producers: 1. When purchasing agricultural products from individual agricultural producers, the input tax can be deducted at the deduction rate of 13%. 2. According to the Notice of Caishui [2002] 105 on the Deduction Rate of Input Tax on Agricultural Products from Small-scale Taxpayers, the general VAT taxpayers can purchase agricultural products from small-scale taxpayers in accordance with the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Improving the Deduction Rate of Agricultural Products (Caishui [2002] 12).