From January 1, 2024, norms will come into force providing for the exemption from VAT of organizations and individual entrepreneurs providing catering services through catering facilities (restaurants, cafes, bars, fast food establishments, buffets, cafeterias, canteens, snack bars, culinary departments at these facilities and other similar catering facilities), as well as outside such facilities at the place chosen by the customer (off-site service)
Source: garant.ru
