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When can a hotel apply a 0% VAT rate to “buffet” services?

  • Hotels that operate on an all-inclusive basis can apply a 0% VAT rate to services such as “buffet” with alcoholic beverages.
  • From 01.07.2022, the provision of temporary accommodation in hotels and other accommodation facilities is subject to a 0% VAT rate.
  • The price of a hotel room includes the cost of temporary accommodation and other related services, which should be the same for all guests (except for beneficiaries).
  • Hotels operating on an all-inclusive basis must provide unlimited amounts of Russian-made alcoholic beverages on the buffet for lunch and dinner, as well as at the additional food point.
  • If the cost of accommodation in a hotel includes a buffet with alcoholic beverages, a 0% VAT rate can be applied to the total cost of the room (accommodation + meals with alcohol).


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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