From January 1, 2022, the norms of tax legislation come into force, providing for exemption from VAT for catering services provided by organizations and individual entrepreneurs through catering facilities, such as restaurants, cafes, bars, fast food outlets, buffets, cafeterias, canteens, snack bars, departments cooking at these facilities, etc. ( clause 2 of article 2 , clause 4 of article 10 of the Federal Law of July 2, 2021, No. 305-FZ ). A similar benefit applies to catering services outside public catering facilities at the place chosen by the customer (field service).
Source: garant.ru
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