- Starting from 01.01.2024, in order to apply for VAT exemption, catering companies need to meet certain conditions, including a minimum salary level requirement.
- The conditions for VAT exemption for catering companies from 2024 include: income not exceeding 2 billion rubles, at least 70% of income from catering services, and average monthly employee payments not lower than the industry average in the region.
- The Ministry of Finance addressed the issue of comparing salaries of branch employees with industry averages in different regions, recommending that the comparison be made based on the location of the company’s head office.
- The salary information for the comparison is taken from the Unified State Register of Legal Entities.
Source: glavkniga.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
