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:

c) the taxpayer complies for 2024 the conditions provided by paragraphs the seventh and eighth the subitem 38 of Item 3 of article 149 of the Tax Code of the Russian Federation;

d) the taxpayer provides tax declarations on the value added tax after the terms established by the legislation on taxes and fees for submission of such declarations which are subject to representation in I and (or) II quarters 2025 or the specified tax declarations on the value added tax in I and (or) II quarters 2025 are provided.

3. The support measure provided by the subitem "an" of Item 1 of this resolution is provided concerning the tax amount on value added which is subject to payment based on data of the tax declaration on the specified tax provided after the terms established by the legislation on taxes and fees for submission of such declaration which is subject to representation in I and (or) II quarters 2025 and (or) concerning the tax amount on value added which is subject to surcharge according to the specified tax declaration on the specified tax provided in I and (or) II quarters 2025.

4. Measures of support, the stipulated in Item 1 this resolution, are provided without pronouncement by tax authority of the decision on their provision based on the notification of the taxpayer provided to them to tax authority in the place of accounting.

5. Calculation of the terms established by this resolution is performed according to the procedure, the stipulated in Article 6.1 Tax Code of the Russian Federation.

6. This resolution becomes effective from the date of its official publication.

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