Individual entrepreneurs engaged in the catering business, working on the simplified tax system and with a turnover of more than 60 million rubles, will continue to pay zero VAT after the tax reform comes into force on January 1, 2025. The condition for maintaining the rate will be the payment of the “average salary” to employees, the founder of the consulting company Level Up Consult, Natalya Mileenkova, announced this on her Telegram channel, referring to the response of the Tax Policy Department.
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We are talking about the implementation of clause 38 of paragraph 3 of article 149 of the Tax Code of the Russian Federation, according to a document published by an expert in the catering market.
“Will it be possible for restaurateurs using the simplified tax system to pay 0% VAT, taking into account the tax reform from January 1, 2025? Yes, yes and yes again! Our friend Vladislav Kaminsky, a tax engineer, shared excellent news and at the same time the official response from the Ministry of Finance,” Mileenkova said.
Mileenkova published the official response of the Ministry of Finance of the Russian Federation to the request of one of the restaurateurs. It states that individual entrepreneurs working in the catering sector will receive zero VAT, but subject to the conditions specified by law.
“According to subparagraph 38 of paragraph 3 of article 149 of the Code, public catering services provided by individual entrepreneurs through public catering establishments (restaurants, cafes, bars, fast food establishments, buffets, cafeterias, canteens, cafeterias, culinary departments at the specified facilities and other similar public catering facilities), as well as public catering services outside public catering facilities at the place chosen by the customer (outsourced service), subject to the conditions provided for in this subparagraph for the calendar year preceding the year in which the tax exemption is applied,” the Ministry of Finance’s response says.
We are talking about maintaining the level of salaries, which will be assessed based on insurance payments.
“Please note that in order to enjoy the restaurant profit in 2025, all employees must be paid the average salary in the region in 2024,” Mileenkova explained.
RB.RU previously wrote about what will change in the tax sector in 2025.
Author:
Ekaterina Strukova
Source: RB
I am a professional journalist and content creator with extensive experience writing for news websites. I currently work as an author at Gadget Onus, where I specialize in covering hot news topics. My written pieces have been published on some of the biggest media outlets around the world, including The Guardian and BBC News.
