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New regions exempted from VAT requirements for catering businesses

  • Starting from 01.01.2024, food service companies need to meet salary level requirements to qualify for VAT exemption.
  • However, this requirement does not apply to companies registered in certain regions.
  • The conditions for applying VAT exemption in the food service industry include: income not exceeding 2 billion rubles, at least 70% of income from food service sales, and average monthly employee payments not lower than the regional average.
  • The Federal State Statistics Service (Rosstat) does not have data on average monthly salaries in the new regions, making it impossible for companies to compare their employee payments.
  • The Federal Tax Service (FNS) stated that food service companies in the new regions can apply for VAT exemption without meeting the salary level requirement until official statistical information is available on the 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.


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