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Ministry of Finance: How should a cafe cafe consider the average number of employees fortheexemptionfromVAT?

Минфин: как сеть кафе должна считать среднюю численность работников для освобождения от НДС?

Minfin has clarified how the average number of employees should be calculated for the purposes of exemption from VAT organization providing services public catering and having separate subdivisions in different regions, write buh.ru.

BearFotos/Shutterstock/Fotodom

BearFotos/Shutterstock/Fotodom

In his letter from 10.01.2025 # 03-07-07/585 the department noted that from 1 January 2024 year organizations and IEs, providing services of society, are right to apply exemption from  VAT when a number of conditions are met, including the conditions about average monthly amount of payments and other rewards accrued by they in favor of individuals.

In particular, for the previous year the average monthly amount of benefits in favor of workers, determined from the data calculations for insurance contributions, must be not

The average monthly amount of benefits is determined by dividing the average amount of accrued benefits for the period by the number of benefits in the period .months of the specified period for which payments to workers under the employment contracts were accrued.

The amount of the average amount of payments is determined by determining the amount of payments under labor contracts, determined by deriving from data of calculations of insurance contributions for the previous calendar year by the average count of workers.

The calculation of insurance contributions is submitted to the tax authority at the location of the organization and at the location of separate units to which the organization has opened accounts in banks and which accrue and make payments to workers.

Such So if the organization has separate units, which do not have settlement accounts in banks and which do not make accruals and payments to employees, and submits the RSW to in the organization at its location, then the average monthly amount of benefits to employees shall be determined in the order said above.

In this case, the average monthly amount of benefits should be compared with the average monthly accrued wages intheregion,in

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Minfin:can whetherprave-li-uproshchenets-umenshat-dokhody-na-platezhi-uderzhivaemye-market-5-yanvarya-2025-259529/”target=”_blank”rel=”noopener”>Minfin:can whetherprave-li-uproshchenets-umenshat-dokhody-na-platezhi-uderzhivaemye-marketмаркетплейсом?

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