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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).

Source: glavkniga.ru

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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