Catering Businesses to Be Exempt from VAT Starting April 1 Under New Tax Law Amendments

• Catering businesses will be exempt from VAT starting April 1, 2026, until the end of the year, without salary level requirements.
• New tax code amendments offer additional support for small and medium businesses adapting to new tax conditions.
• Entrepreneurs losing the right to use PSN in 2026 can claim VAT deductions on unused goods and services.
• Organizations on USN becoming VAT payers in 2026 can reduce taxable income by prepaid amounts received before paying VAT.
• Rules for reduced insurance contributions and income limits for tax regimes are being simplified; VAT rate will increase from 20% to 22%.

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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