We split up the restaurant: will the expansion of VAT benefits help catering
The list of beneficiaries — restaurants, cafes and other catering outlets that will be able to avoid paying VAT — will expand. The threshold for maximum income to be exempt from this tax has been increased from 2 billion to 3 billion rubles. Experts recognize the timeliness of the decision, but not everyone was satisfied with it. Restaurateurs believe that the measure will not affect the number of beneficiary establishments, and large chains, according to experts, will remain in an unequal position, since they pay VAT in full. It is expected that the issue of taxes for businesses will be raised again this fall. Experts told Izvestia about the support measures needed for catering.
Are benefits for businesses with revenues of up to 3 billion a lot or a little
An increase in the income limit for VAT exemption can significantly increase the number of catering companies eligible for the exemption, says Oksana Popova, senior lecturer at the Department of Taxes and Tax Administration at the Faculty of Taxes, Audit and Business Analysis at the Financial University under the Government of the Russian Federation, CEO and partner of Legicon-Pravo LLC.
— In particular, the network establishments of large cities can get there. This measure will give an additional impetus to the growth of the sector and will favorably affect related areas in which many representatives of small and medium—sized businesses are employed," the expert added.
In her opinion, the easing of tax conditions will have a positive impact on the entire catering industry.
She stressed that the decision is especially relevant in modern economic conditions, when many catering companies face increased costs for raw materials, rent and wages. VAT exemption will allow them to maintain financial stability and continue their development.
Mikhail Goncharov, the founder and manager of the Teremok restaurant chain, on the contrary, noted that the increase in the amount is, in fact, an indexation, taking into account the increased prices and costs for everything.
— It should not increase the number of beneficiaries. The task of indexing is not to reduce this number," he stressed.
According to Andrey Gurin, founder of the HorecaExperts consulting company, most restaurants in Russia do not reach revenue of even 2 billion rubles, so the increase in the limit will affect only a narrow segment — developing chains.
Why doesn't the number of restaurant guests double?
Oksana Popova draws attention to an important point: due to restrictions on annual turnover of up to 2 billion rubles, cafes and restaurants operating under the simplified taxation system (USN) prefer not to scale their business, as it is unprofitable. With the expansion of the network, the cost of staff salaries, rental of space and purchase of products increases, as well as utility and logistics costs.
Some restaurateurs choose the path of artificially splitting the business into several legal entities in order to remain within the framework of preferential taxation. However, this approach increases the risks of conducting an on-site inspection and subsequent additional taxes.
As Igor Bukharov, head of the Federation of Restaurateurs and Hoteliers, explained to Izvestia, in order to remain profitable during the transition to a common taxation system, you need to trade twice as much.
— Prices have to be raised, but the purchasing power of the population is falling. As a result, instead of going to a restaurant, a person buys something in a store, takes a sandwich with him or goes to a shawarma tent," the expert points out.
Special rate for large restaurateurs
According to media reports, in February 2025, the Ministry of Finance and the Federal Tax Service discussed reducing the tax burden, including for large restaurants. The result of the discussions was the adopted document, the Finance Ministry explained to Izvestia.
"Measures to support large businesses in the catering sector have been worked out and introduced by Law No. 227-FZ dated 07/23/2025. For large businesses in the catering sector, the income threshold for VAT exemption has been raised from 2 billion to 3 billion rubles," the press service of the Ministry of Finance emphasized.
However, the business is counting on other benefits. Mikhail Goncharov explains that the fixed VAT for large businesses is scheduled to be discussed in September 2025.
— We talked about this in the government when we discussed the bill after the instructions of the president. Today, the business taxation system is an obstacle to the emergence of large companies. The issue is not that big business is having a hard time. The problem is that an average business that has approached this threshold cannot cross it: it immediately goes to a loss. A small correction will smooth out this transition slightly, which will be useful for both business and the state," the Izvestia interlocutor emphasizes.
Andrey Gurin explains that major players, on the one hand, really find themselves in a less advantageous position. But, on the other hand, scale and the associated savings on procurement, marketing, and the rest are their advantage. At the same time, many restaurateurs would like to see the complete abolition of VAT for the entire catering segment, as it is implemented, for example, in Kazakhstan.
— It only seems that big restaurants earn more. What is the difference in the ratio of income and expenses: one small restaurant with 50 seats or 50 such restaurants in different cities of Russia? — Igor Bukharov gives an example. — Some officials tell us, well, you take wholesale, you have more discounts than small cafes. I wonder what wholesale means? For example, 50 restaurants are located in 10 cities, each with its own prices. The country is big, the suppliers are different.
The expert suggested introducing sectoral taxation in HoReCa (an abbreviation for the field of hospitality and catering, from the English hotels, restaurants, cafes). If, for example, 50 stools per day can be produced in production, then in the hospitality industry everything depends not only on the time of the year, but also on the day of the week.
— Even in Moscow, any restaurateur will confirm that seasonality exists. You have 10 guests on Monday and 110 on Friday. It is necessary to take into account the intensity of work and difficulties," explained Igor Bukharov.
The restaurateur approves of the idea of a fixed percentage of turnover: it greatly facilitates the work. Mikhail Goncharov agrees with him.
— In fact, every restaurant is a production, but with very small turnover. If we take a factory with turnover in the tens or hundreds of billions of rubles, then it makes sense to keep complex tax records in order to save 10 billion or 50 billion rubles. And the restaurant has a turnover of 3 million rubles per month. And in this case, complex tax accounting does not pay off and affects the quality of the business. Therefore, I strongly welcome the transition to fixed interest rates on turnover. But when and if these rates are implemented for all enterprises, then the question will arise about how these turnover rates should be conducted so that they are not hidden," Mikhail Goncharov explained.
Andrey Gurin also noted fierce competition and low margins in common segments.
"For example, in the casual dining segment, margins rarely exceed 10-15%, and profitability is highly dependent on the flow," he said.
The effect of tax incentives on restaurants
However, all experts agree that tax benefits are not enough.
— Tax breaks are, of course, good, but they will not solve the problem of rising prices dramatically. Why? Because prices in restaurants are rising not only because of taxes. The main reasons are the rise in prices of products, especially imported ones, rising utility bills, higher staff salaries and, of course, inflation," says Andrey Lysogor, chef, manager of restaurant projects, including the Same gastro.
— Imagine that you have received a tax benefit and saved a certain amount. But at the same time, your suppliers have raised food prices, utilities have increased tariffs, and employees are demanding higher salaries. As a result, tax savings simply dissolve into rising costs," he explains.
Expenses are high, salaries are small
The shortage of staff is one of the most acute problems in the catering industry. For example, before the summer season, almost every fifth vacancy was placed for administrators of establishments, as well as for waiters, bartenders, baristas and cleaners, said the director of research. HH.ru Maria Ignatova.
As Igor Bukharov emphasized, the hospitality industry is very human-intensive, it requires both qualifications and hard physical labor, which is not well paid.
— Young people don't want to enter the profession because they don't see any prospects. And those who come often do not have basic education and experience. As a result, restaurateurs have to spend huge amounts of money on staff training," emphasized Andrey Lysogor.
The lack of qualified chefs, waiters, managers and staff turnover increases costs. We have to compete and offer increased rates even to inexperienced employees, Andrey Gurin explained. But not all restaurants can do this.
According to experts, the biggest expenses of restaurants and hotels are salaries and taxes of employees (UST).
Thousands of demands
The situation is complicated by the numerous requirements for catering companies, explains Igor Bukharov.
— The Department of Control and Supervisory Activities of the Ministry of Economic Development and the Higher School of Economics estimated that in Russia there are about 2.5 thousand mandatory requirements for food enterprises.
According to Andrey Gurin, SanPiN and fire regulations are often excessive for small businesses. For example, if we are talking about ventilation requirements or cutting meat in a small cafe.
Oksana Popova recalled that in 2024, changes were made to the legislation, including new rules for the sale of alcohol in restaurants: for a year now, restaurants have been reporting on every serving sold. In addition, the requirements for food storage conditions and quality have been tightened: guests need to be informed more fully about the presence of allergens in their dishes.
— The overregulation of business has reached such a level that sometimes it is easier to close an institution than to deal with all the requirements. Every inspection sees violations where there are none. Each inspector interprets the rules in his own way," says Andrey Lysogor. — We need to create a unified control system where all requirements will be transparent and understandable. Where verification will not be a punishment, but an aid in improving the quality of work.
Industry recovery
Of course, the new rules are a plus for consumers. However, the result is an increase in prices for positions.
According to Oksana Popova, in order to adapt to all requirements and maintain the sustainability and competitiveness of the business, it is important for restaurateurs to closely monitor changes in legislation. In order to improve the restaurant business, she said, the tax burden and administrative control should be reduced.
According to Andrey Gurin, simplification of sanitary standards for small businesses, reduction of insurance premiums for employees and the introduction of tax holidays would help overcome systemic difficulties. Now, according to him, some products, equipment, materials, rent and salaries are rising in price faster than the average bill is growing.
— Tax incentives will allow to increase investment activity and expand the supply in the market, and this may already lead to price adjustments. But if we reduce taxes by 2%, this does not mean that prices will decrease by the same amount," Mikhail Goncharov emphasizes. — This will increase profitability and attractiveness for investments in the restaurant business, which, in turn, will lead to the opening of more restaurants, increased competition and, as a result, lower prices. In other words, there is no direct direct connection between tax cuts and prices.
According to Andrey Lysogor, tax incentives are an important, but not the only tool to support the industry.
— We need an integrated approach that will take into account all aspects of the restaurant business. Only then will we be able to talk about the real development of the industry and price stabilization. Restaurateurs are ready to work and develop, but this requires clear rules of the game, government support and the ability to conduct business calmly without fear of constant checks and fines," the expert notes.
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