frankly about VAT


Why fight to abolish VAT for the restaurant industry and is it far from winning? Sergei Mironov told his colleagues and subscribers about every step of the difficult path.

The existing tax regime literally strangles our sphere: restaurants cannot operate on the general taxation system, and here's why:

⬅️ On exit, restaurant products are subject to 20% VAT

➡️ restaurants have practically no VAT at the entrance

This happens because most of the suppliers to restaurants are LLCs (working mainly on the "simplified" system). Accordingly, they do not have VAT (therefore, credit is not accepted). Some of the suppliers are individual entrepreneurs.

And those few suppliers who work for VAT (agricultural producers) have VAT of only 10% (and it cannot be offset either).

Landlords also work on a simplified basis.

In addition, the industry is very human-intensive, and the share of labor costs (and these costs do not form the input VAT) can reach 35% of revenue.

This is how the VAT for restaurants actually turns into a sales tax.

And a restaurateur cannot simply raise prices! Firstly, because the guest should not suffer because of the imperfect tax regime, and secondly, a restaurant operating on OSNO cannot compete with a restaurant operating on a simplified basis.

And if prices rise, it will not be profitable for them to work at all. Simply put, players who have "outgrown" the existing criteria for the simplified tax system will have to either close down or look for other ways to compete in their area.

For example, to solve these problems, a new legal entity was created for each new restaurant. Then, formally, restaurants fell under the USN. But now (after twenty years of such work) the tax authorities decided that this is a division of the business and it is forbidden to do so, and

began to "enlarge" restaurants, demanding to pay not only taxes for the previous 3 years, but also fines

And where can restaurateurs get that kind of money, if the industry was already unprofitable, and now it is barely breathing after the pandemic? The only way out is to close. But there is another option: to equalize the tax burden for those who are on OSNO and simplified taxation at the expense of VAT.

By the way, there are also such examples: medical services, film production, food in educational institutions, fitness and some other industries are not subject to VAT.

There is also a problem with insurance premiums: starting this year, a reduced rate of insurance premiums is applied to SMEs (15% of the amount exceeding the minimum wage). But SMEs mean earnings of up to 2 billion and personnel of up to 250 people. And if you have 5-8 restaurants in Moscow, up to a thousand can work in them, and in the regions - up to 1.5 thousand employees. And so it turns out that by opening several restaurants (and in fact still remaining a small business), you are already forced to commit fraud and not register employees.

So what needs to be done? ⠀

️ - exempt the industry from VAT

️ - to increase the criterion for SMEs, when it comes to employees (so that the number of personnel is 1.5 thousand people)

"In my opinion, this will allow to bring the restaurant sphere out of the shadows and finally" whiten "it. Then restaurants will not have to use" gray "schemes or close: prices will rise a little, but we will all be able to work normally and compete with each other", - described in detail the situation in social networks Sergey Mironov