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Temporary VAT Exemption for Cafes and Restaurants on Simplified Tax System in 2026

  • From April 1 to December 31, 2026, some catering businesses on the simplified tax system (STS) will be temporarily exempt from VAT.
  • The exemption applies if total income does not exceed 60 million rubles and at least 70% of revenue comes from catering activities.
  • The average wage requirement by region does not apply for this exemption.
  • Rules for switching tax regimes for individual entrepreneurs have been clarified and simplified.
  • Entrepreneurs exceeding 20 million rubles in 2025 income can notify tax authorities by June 1, 2026, to switch to or change objects within the STS, with the transition date set as January 1, 2026.

Source: c-inform.info

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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