- Russia’s Finance Ministry clarified the VAT exemption for catering services: it applies if the average monthly payments to employees for the previous year are at least the average monthly salary in each relevant region.
- Companies on AUSN/AutoUSN do not file RSV reports with the tax authority, but the ministry said they may still qualify for the exemption if all other legal conditions are met.
- The salary condition can be considered satisfied because tax authorities can verify employee payments and headcount from other available sources.
- For AUSN companies, since they cannot have separate subdivisions, the comparison should be made using Rosstat’s average monthly salary for the region where the company is registered.
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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