The TC team drafted an appeal to the Russian Ministry of Finance regarding the necessity for catering companies to pay VAT. This project was shortlisted for the Law-300 special nomination. 

From 1 January 2025, a new tax regulation will be introduced for companies using the simplified taxation system with a turnover exceeding 60 million rubles - the operations of such companies will be subject to VAT. Catering companies applying the simplified taxation system have a question about the possibility of VAT exemption. 

The tasks of our team were to prepare a legal position on the issue of VAT exemption and to draft an appeal to the Russian Ministry of Finance, which would contain the company's position on the issue under consideration. Based on the results of the project, the Russian Ministry of Finance issued a letter with relevant clarifications. 

The regulator's position will allow companies to avoid legal uncertainty, which consisted in the fact that there was a lack of understanding regarding the possibility of applying VAT exemption in 2025 by catering companies that apply the simplified taxation system. This clarification has a potential impact on the entire catering industry. 

GR-support is of particular value to businesses. We develop this area to be able to initiate legislative changes and reduce tax risks in various industries. You can vote for our GR-project in the special nomination ‘Law-300’. Thank you for your support!