- Taxpayers in new regions do not need to consider the average monthly salary of their employees to be exempt from VAT in the catering industry.
- The Federal Tax Service of Russia has clarified how taxpayers in new regions of the Russian Federation should apply the condition of the average monthly amount of payments to individuals for VAT exemption in the catering industry.
- According to the Tax Code of the Russian Federation, the average monthly amount of payments should not be lower than the average monthly salary in the corresponding region, which is published by Rosstat.
- Since information on the average monthly salary in new regions is not available on the Rosstat website, taxpayers in these regions are allowed to apply VAT exemption for catering services without meeting this condition until official statistical information is posted on the Rosstat website.
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.