In 2024, the value-added tax (VAT) benefit can be used by the public utilities that meet three conditions at the same time:

Total income does not exceed 2 million roubles;
Share of income from catering services at least 70 per cent;
Staff salaries should not be less than the average monthly wage established in the region in the previous year.
Under the Federal Act of 02.07.2021 N 305-FZ, the third condition has been included in the list since 1 January 2024.

In determining the average monthly wage, reference should be made to the type of economic activity in Class 56, which includes the activities of the general public service providers directly in the establishment or for decommissioning. The average monthly payments for each region are posted by the Federal Public Statistics Service in the Inter-Agency Information and Statistical System (EMISS).

The average monthly wage is calculated by dividing the average amount of the employee ' s accrued labour contracts by the number of months for which they were assessed. The average amount of the accrued payments is calculated as the ratio of the total payment and other compensation to the average number of employees.

The amount of payments required for calculation is determined on the basis of the calculation of insurance contributions.

For the organizations and individual entrepreneurs registered in 2024, VAT exemption is granted under the conditions of pay for the first year of employment. The logo is provided to such enterprises in the quarter following the period of the accounting.

This benefit does not apply to catering products, which are implemented by the divisions of retail cooking, as well as by organizations and IPs engaged in harvesting and other similar activities.

***
Entrepreneurs ' support is provided through the Maloy and Middle Entrepreneurship Project