The State Duma approved in the third and final reading a law exempting catering enterprises with an annual income of no more than 2 billion rubles. from the payment of value added tax (VAT). This follows from the materials in the electronic database of the lower house of parliament.
At the same time, in order to receive benefits, income from catering services of an organization must be at least 70% of the total. Also, companies will retain the right to pay a reduced rate of insurance premiums of 15%, even if the number of their staff exceeds the established threshold of 250 people.
Changes to the Tax Code of Russia will affect restaurants, cafes, bars, fast food outlets, buffets, cafeterias, canteens, snack bars, culinary departments at all these establishments and other catering facilities, as well as companies that deliver products.
At the same time, the culinary departments of organizations and individual entrepreneurs engaged in retail trade will not receive such a benefit. Also, companies for the production of blanks and other types of retail trade will not be able to apply for it.
The fact that catering organizations with an income of less than 2 billion rubles. per year will be exempt from VAT, Russian President Vladimir Putin said earlier. He proposed to launch such a pilot project from 2022 “in order to work out a mechanism for a smoother, more comfortable transition from one tax regime to another.”
In Moscow alone, due to the pandemic, 208 catering establishments were closed in 2020, according to analysts at the consulting company JLL. Igor Bukharov, President of the Association of Restaurateurs and Hoteliers of Russia, said that physically about 40% of entrepreneurs lost their business.
.