Russian Government Extends VAT Payment Deadline for Catering Enterprises to December 1, 2025

• The Russian government extended the VAT payment deadline for catering businesses to December 1, 2025.
• Companies in this sector can benefit from tax relief measures.
• The support program includes extending VAT payment deadlines for the first and second quarters of 2025 to December 1, 2025.
• There will be no penalties for late VAT declaration submissions in 2025.
• These support measures are automatic and require only a notification to the tax office.
• Eligible taxpayers must provide catering services under code 56 of the Russian Classification of Economic Activities.
• Their income should be between 2 billion and 3 billion rubles.
• At least 70 percent of their income must come from catering services.
• VAT declarations for the first and second quarters of 2025 must be submitted late or as amended declarations.
• The VAT payment deferral applies to the tax amount due based on late or amended declarations for the first and second quarters of 2025.

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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