Tax exemption on catering services for organizations from new regions on preferential terms

• Organizations in the catering industry from new regions can apply for VAT exemption on preferential terms.
• According to tax legislation, operations related to the provision of catering services are exempt from VAT.
• The exemption is applied if the average monthly employee payments in the previous calendar year were not lower than the average monthly salary in the catering industry.
• However, this rule does not apply to catering organizations in the territories of the Donetsk People’s Republic, Lugansk People’s Republic, Zaporizhia, and Kherson regions.
• These organizations are not required to consider the average monthly salary of their employees for VAT exemption.
• This is because the average monthly salary data is published by Rosstat, and such information is not available for the new regions of the Russian Federation.
• Therefore, taxpayers in these regions can apply for VAT exemption on catering services without meeting this condition until official statistical information is published on the Rosstat website.

Source: garant.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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