ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 2, 2025 No. 1351

About measures of support of the taxpayers rendering services of public catering in 2025

According to article 4 of the Tax Code of the Russian Federation for the purpose of rendering measures of support to persons rendering services of public catering, the Government of the Russian Federation decides:

1. Provide to persons specified in Item 2 of this resolution, the right to the following measures of support:

a) prolongation till December 1, 2025 (inclusive) the payment due dates of the value added tax established by the Tax Code of the Russian Federation in I and II quarters 2025;

b) non-use in 2025 of stipulated in Item 1 article 119 of the Tax Code of the Russian Federation of responsibility for non-presentation in the time of the tax declarations on the value added tax which are subject to representation in I and (or) II quarters 2025 established by the legislation on taxes and fees.

2. The taxpayers answering to at the same time following conditions treat persons having the right to the stipulated in Item 1 this resolution of measures of support:

a) the taxpayer who renders the services of public catering provided by the subitem 38 of Item 3 of article 149 of the Tax Code of the Russian Federation and whose code of main type of economic activity according to the data containing in the Unified State Register of Legal Entities as of January 1, 2025 corresponded to code of the All-Russian Classifier of Economic Activities - 56 "Activities for provision of food and drinks" (including codes of other subclasses, groups, subgroups and types of the specified class);

b) the amount of the income of the taxpayer for 2024 determined according to the procedure, established by Chapter 23, 25 or 26.2 Tax Code of the Russian Federation, in total constituted from 2 to 3 billion rubles;

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