- 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.
