- Starting from January 1, 2024, the calculation method for the average monthly payment size when applying VAT exemption in the catering industry has been clarified.
- Previously, the calculation was based on the total number of individuals receiving payments (list size) and compared to the average monthly salary published by Rosstat.
- Now, the calculation will use the average number of employees instead of the list size.
- This change in calculation methodology will allow more entrepreneurs in the catering industry to apply for VAT exemption.
Source: nalog.gov.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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