Russian President Vladimir Putin signed a law exempting certain catering establishments from value-added tax for the period from April 1 to December 31, 2026.

The exemption applies to organizations and sole proprietors operating under the simplified and patent tax systems who became VAT payers in 2026. Eligibility requirements: revenue for 2025 must not exceed 60 million rubles, with at least 70% of that revenue coming from catering services.

The initiative belongs to the Ministry of Finance, which submitted a corresponding proposal in March 2026. The ministry explained that the measure is aimed at maintaining small and medium-sized businesses' access to government support instruments and ensuring a smooth adaptation of entrepreneurs to the changed conditions.

As a reminder, a law came into effect in Russia on January 1, 2026, increasing VAT to 22% and providing for a gradual reduction in the revenue threshold above which companies on the simplified tax system become subject to this tax.