- Organizations and individual entrepreneurs registered in certain regions of Russia are exempt from VAT when providing catering services.
- Normally, companies and individual entrepreneurs can benefit from VAT exemption for catering services if their total income does not exceed 2 billion rubles and if the share of income from catering services is at least 70%.
- However, if the organization is created or the individual entrepreneur is registered in 2023, they can take advantage of the exemption from the quarter of registration without considering these limitations.
- In the new regions of Russia, the tax legislation provisions started to apply from January 1, 2023. Therefore, catering establishments from certain regions in 2023 have the right to use the VAT exemption in the same way as newly created organizations, without complying with the conditions regarding income amount and the share of catering income.
Source: glavkniga.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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