Can the tourism industry issue a special VAT invoice?

Tourism can issue special invoices for value-added tax.

Method of issuing special VAT invoice:

1. Taxpayers (general taxpayers/small-scale taxpayers) provide tourism services, and issue ordinary VAT invoices to the buyers of tourism services, such as accommodation fees, catering fees, transportation fees, visa fees, ticket fees, travel expenses, etc. paid to other tourism enterprises.

2. A special VAT invoice shall be issued after deducting the accommodation fee, catering fee, transportation fee, visa fee, admission fee and travel expenses paid by the tourism service purchaser to other tourism enterprises according to the total price and extra-price expenses obtained.