The Russian Ministry of Finance recently published guidance letter 03-07-07/943 concerning the exemption of VAT in respect of catering services provided by a Russian entity that was established by a foreign company. The VAT exemption applies from 1 January 2022 for the provision of public catering services through public catering facilities (restaurants, cafes, bars, fast food outlets, buffets, cafeterias, canteens, snack bars, and other similar public catering facilities), as well as public …