Zero VAT rate set

• for 5 years in respect of services for the provision of temporary accommodation in hotels and other accommodation facilities;
• for 5 years, a zero VAT rate is established for investors who build, lease and use tourist facilities - hotels and other accommodation facilities;
• until December 31, 2030 for owners of existing hotels and other accommodation facilities.

Duration of receipt

• for new hotels and hotels after reconstruction - within 5 years from the date of commissioning;
• for already operating hotels – until December 31, 2030.

Legal and regulatory framework

• Resolution of the Government of the Russian Federation 01.07.2022 No. 1181 “On approval of the Rules for maintaining the register of tourist objects”

Details.

Contacts

Ministry of Economic Development of the Russian Federation.
125039, Moscow, Presnenskaya Embankment, 10, p. 2.
tel. +7 495 870-29-21.
E-mail: mineconom@economy.gov.ru