Boarding house services may be subject to zero VAT rate

As the tax service explains on its official website, a hotel means an accommodation facility in which hotel services are provided and which belongs to one of the types of hotels provided for by the approved regulation on the classification of hotels ( Article 1 of the Federal Law of November 24, 1996 No. 132- FZ ). These rules apply, including to such types of hotels as a boarding house.


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