- Continental breakfast can be subject to a 0% VAT rate if it is included in the room rate
- Starting from 01.07.2022, accommodation services in hotels are subject to a 0% VAT rate
- The definition of continental breakfast is determined by the hotel classification regulations
- If additional products are included in the continental breakfast, the hotel can still apply a 0% VAT rate on the food services
Source: glavkniga.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.
