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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.


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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