Application of a zero rate for value added tax for tourism businesses in 2022. Which objects are included in the register in order to apply the new benefit.
The hotel business, as one of the most affected by the introduction of anti-Russian sanctions, received a new measure of support from the state. It began to operate from July 1, 2022.
Owners of hotels and a number of other tourist facilities have received the right to apply a zero rate for value added tax. To apply such a rate, you need to include the object in a special register maintained by the Federal Agency for Tourism (Rostourism). The government has determined the criteria for selecting objects and the rules for maintaining the register, and Rostourism, on behalf of the Cabinet of Ministers, has determined which objects can be included in it in principle. A special order of the Federal Tourism Agency No. 307-Pr-22 of 07/05/2022 was adopted, which was approved by the Ministry of Justice on August 12.
Which objects are included in the register in order to apply the new benefit:
hotels;
campsites. According to GOST R 58187-2018, camping is a fenced area with controlled access to a specially equipped site with infrastructure for a comfortable stay. Otherwise, this is a summer camp for autotourists, where you can place cars and put up tents;
health resort facilities;
ski resorts;
ski slopes;
water parks, that is, facilities, entertainment complexes with water attractions and water slides;
complexes that perform a number of functions, including the number of rooms in hotels or sanatoriums;
children's and adult entertainment and health-improving sports centers, including yacht clubs, included in such multifunctional complexes;
congress centers, that is, facilities for negotiations, symposiums, etc., that is, events with a large number of listeners;
facilities for servicing beaches included in multifunctional complexes;
catering points at all of the above facilities.
At the stage of development of the list, entertainment centers were mentioned separately.
The VAT exemption was introduced by FZ-67 dated March 26, 2022, the adoption of which was initiated by the Government of the Russian Federation. The law is dedicated to supporting businesses and the public in the context of the introduction of anti-Russian sanctions.
One of the measures stipulated in it is a zero VAT rate for services in hotels and other facilities that provide accommodation for citizens. The privilege can be used both by new objects (including after reconstruction), and already existing ones. For the former, the reduced rate will be valid for five years from the date of commissioning, for the latter - until 06/30/2027.
We will be happy to provide you with legal assistance regarding the minimization of legal risks and available opportunities. We will try to find a solution that is right for you.
Call +7 (383) 310-38-76 or write to info@vitvet.com.
We recommend that you read our blog dedicated to legal and judicial cases (arbitration practice) and read the materials in the "Articles" section.
Our law firm provides various legal services in different cities of Russia (including Novosibirsk, Tomsk, Omsk, Barnaul, Krasnoyarsk, Kemerovo, Novokuznetsk, Irkutsk, Chita, Vladivostok, Moscow, St. Petersburg, Yekaterinburg, Nizhny Novgorod, Kazan, Samara, Chelyabinsk, Rostov-on-Don, Ufa, Volgograd, Perm, Voronezh, Saratov, Krasnodar, Togliatti, Sochi).
We will be glad to see you among our clients! Call or write right now!
Phone +7 (383) 310-38-76
Email info@vitvet.com
Law firm "Vetrov and partners"
more than just legal services
WhatsApp
Telegram