The norms of Russian tax legislation establish that from January 1, 2022, a number of taxpayers are exempted from VAT. The Ministry of Finance of the Russian Federation recalled the conditions for the application of such an exemption.
The privilege can be used by taxpayers who provide catering services through catering facilities (restaurants, cafes, bars, fast food outlets, buffets, cafeterias, canteens, snack bars, culinary departments and other similar catering facilities), as well as catering services outside public catering facilities. food at the place chosen by the customer (field service).
At the same time, for the calendar year preceding the year in which the tax exemption is applied, the following conditions must be met:
- the amount of income did not exceed 2 billion rubles in total;
- the share of income from the sale of catering services in the total amount of income was at least 70%.
In addition, from January 1, 2024, a new condition will be introduced - organizations and individual entrepreneurs will have to make payments and other remunerations accrued in favor of individuals, the average monthly amount of which must not be lower than the average monthly accrued wages in each constituent entity of the Russian Federation for the corresponding type of economic activity.
