VAT rate of 0% is set for five years in respect of services for the provision of:
- places of temporary residence in hotels and other accommodation facilities. At the same time, for new and reconstructed hotels and other accommodation facilities, this period will be considered from the moment they are put into operation;
- for rent or use in another right of objects of the tourism industry put into operation after January 1, 2022.
Source: gov.ru
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