From January 1, 2022, catering services in restaurants, cafes, canteens and other similar facilities, as well as their catering services, are exempted from VAT. To apply the exemption, the taxpayer for the previous calendar year must meet the following conditions:
- the total amount of income is less than 2 billion rubles;
- the share of income from the sale of catering services in the total amount of income is not less than 70%;
- the average monthly amount of payments and other remuneration is not less than the size of the average monthly salary for the activities of catering establishments in the corresponding constituent entity of the Russian Federation (the condition applies to legal relations from January 1, 2024).
The specified benefit does not apply to public catering products that are sold by the culinary departments in retail trade, as well as organizations and individual entrepreneurs that carry out procurement and other similar activities.
Source: gov.ru
