From July 1, 2022, a zero VAT rate has been introduced for services for leasing tourist industry facilities put into operation (including after reconstruction) after January 1, 2022 and included in the register of tourism industry facilities. The rules for maintaining such a register were then approved by the Government of the Russian Federation, and the list of types of objects of the tourism industry that fall under the exemption was determined by Rostourism ( Draft Order of the Ministry of Economic Development of Russia , project ID 01/02/03-23/00137155, prepared on March 31, 2023).
Source: garant.ru
