- The Ministry of Finance of Russia clarified the rules for paying VAT by sanatoriums when providing services
- VAT taxation for temporary accommodation services in hotels and other accommodation facilities is set at 0% from July 1, 2022 to June 30, 2027
- Sanatoriums providing resort and health services are included in the tourism industry
- Hotel services include accommodation and other services according to government regulations
- Sanatoriums can classify themselves according to hotel criteria for VAT purposes
- If a sanatorium is classified as a type of hotel, a 0% VAT rate applies to accommodation services
- VAT exemption applies to resort and health services provided with strict reporting forms
- Previously, controlling authorities did not apply the 0% VAT rate to accommodation services provided by sanatoriums.
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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