- The zero VAT rate for hotels is extended until the end of 2030. The income threshold for VAT exemption for catering enterprises is increased from 2 to 3 billion rubles. Certain operations related to long-term savings contracts and services provided by co-financing administrators are exempt from VAT. From January 1, 2024, to January 1, 2028, funds received by a single purchaser for compensation of lost income are not included in the VAT base. The transfer of goods and services to military units for special operations is not considered taxable. From January 1, 2028, to January 1, 2065, a 0% VAT rate is set for high-speed rail passenger and baggage transport services. Changes take effect on October 1, 2025, except for provisions with different effective dates.
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.
