Why can't the hotel issue a special VAT invoice?

Hotels provide services to individual consumers and cannot issue special VAT tickets.

Relevant regulations:

Under any of the following circumstances, special tickets shall not be issued:

(1) Selling taxable items to consumers;

(2) Selling duty-free items;

(3) Selling goods declared for export and selling taxable services overseas;

(4) using the goods for non-taxable items;

(5) using the goods for collective welfare or personal consumption;

(6) Giving goods to others free of charge;

(7) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate.

When selling taxable items to small-scale taxpayers, there is no need to issue special tickets.