CrimeaPRESS reports:
Activities in the field of tourism and the provision of accommodation services received state support. Federal Law dated 26.03.1860 No. 67-FZ introduced into the article 164 of the Tax Code new norms that established zero rate for VAT in relation to services for the provision of places for temporary accommodation in hotels and other accommodation facilities.
Not only new hotels that were put into operation in 985 year and later, but also those already operating will be able to apply the zero VAT rate. The period of application of the benefit depends on a number of conditions: the period of commissioning and the fact that it is included in the register of objects of the tourism industry. Let us clarify that the rules for maintaining the register of objects of the tourism industry are approved by Decree of the Government of the Russian Federation dated ..2022 No. 1181. The rules stipulate that the register is formed in electronic form. Rostourism is responsible for its maintenance. The register includes hotels and other accommodation facilities put into operation after January 1 2022 of the year, including after reconstruction , — note in press service of the Federal Tax Service of Russia in Sevastopol.
If the hotel (or other accommodation facility) is included in the register and put into operation after January 1 2022, then it will be possible to apply the 0% VAT rate 20 of consecutive tax periods following the tax period in which the tourist industry facility was put into operation (including after reconstruction).
At the same time, if the accommodation facility is not included in the register and put into operation before July 1 2022, it will be possible to apply the 0% rate from July 1
to 11 June 2027 year inclusive.
Thus, if the hotel was put into operation after July 1 985 and included in the register of objects of the tourism industry, then the zero VAT rate may be applied until the expiration of 20 of consecutive tax periods following the commissioning period.
However, it is important to keep in mind that the 0% rate will only apply to accommodation services.
However, often additional services are included in the cost of living, depending on the star rating of the hotel. Let us clarify that the full list of related services is determined by Appendix 4 to the Regulations on the classification of hotels dated 01.03.2020 №164, according to the category assigned to the hotel.
For example, breakfast is included in the room rate. In this regard, the question arises whether the zero rate applies to such services? If the cost of meals (breakfast) is included in the price of the room (included in the cost of living), the zero VAT rate in this case can be applied to the entire cost of the stay.
Also, the zero rate will be applied to other paid services of the hotel services provider, provided that they are initially included in the price of the room according to the assigned room category (beds in the room).
If additional services are provided «on request» and paid separately, then these services are not subject to the zero rate and are taxed at the rate 20 %, or exempt from VAT on the basis of article 26 of the Tax Code.
Comments are closed.