Expert opinion on upcoming changes in tax legislation
On January 1, 2025, a new chapter 33.1 “Tourist tax” will enter into force in the Tax Code of the Russian Federation. This is a significant event for the tourism industry, as the new tax will replace the experimental tourist tax in some regions. The Federal Tax Service (FTS) has already prepared a draft order on the introduction of a new tourist tax return, which is published on the portal of draft regulatory legal acts.
What is a tourist tax?
The tourist tax will become an additional source of income for municipalities. The regions will have the right to independently decide whether to introduce this tax on their territory. The funds raised will be credited to the budgets of municipalities and directed to the development of tourist infrastructure: the creation of park areas, the arrangement of pedestrian and bicycle paths, the construction of fountains and other facilities that increase the attractiveness of the region for tourists.
The main provisions of the tax:
The object of taxation: the provision of services for the provision of places for temporary residence of individuals.
Tax base: the cost of services rendered without VAT.
Tax rates will be set by local regulatory legal acts, but may not exceed:
1% of the tax base in 2025;
2% in 2026;
3% in 2027;
4% in 2028;
5% starting in 2029.
Minimum tax: 100 rubles multiplied by the number of nights of stay.
Reporting and payment deadlines
The tax period is set to a quarter. Taxpayers will be required to:
Submit a tax return by the 25th day of the month following the reporting quarter.
Transfer the amount of tax to the budget by the 28th of the same month.
New tax return form
According to the draft Federal Tax Service, the tourist tax declaration will consist of two sections:
“The amount of tax payable to the budget”: contains information about the amount of tax in the context of OCTMO.
“Information about taxable objects and calculation of the tax amount”: includes data on accommodation facilities, indicators for calculation and the total amount of tax.
It is important to note that taxpayers who are registered with several inspections at the location of accommodation facilities located on the territory of one municipality or city of federal significance will be able to submit a declaration centrally to one of the inspections. To do this, you will need to submit an appropriate notification of the inspection selection. The draft form of such notification has also been developed by the Federal Tax Service.
What does this mean for businesses and regions?
The introduction of a tourist tax will provide the regions with additional financial resources to develop infrastructure and increase tourist attractiveness. For the hospitality business, this means the need to adapt to new tax accounting and reporting requirements. Enterprises are advised to familiarize themselves with the innovations in advance, analyze the potential impact of the tax on their activities and prepare for its administration.
Conclusion
The upcoming changes in tax legislation require careful study and preparation by all participants in the tourism industry. New reporting forms and tax payment procedures developed by the Federal Tax Service are designed to simplify the administration process and ensure transparency of revenues to municipal budgets. Experts recommend that hospitality organizations closely monitor the further development of the regulatory framework and promptly implement the necessary changes in their activities.
The object of taxation: the provision of services for the provision of places for temporary residence of individuals.
Tax base: the cost of services rendered without VAT.
Tax rates will be set by local regulatory legal acts, but may not exceed:
1% of the tax base in 2025;
2% in 2026;
3% in 2027;
4% in 2028;
5% starting in 2029.
Minimum tax: 100 rubles multiplied by the number of nights of stay.
Reporting and payment deadlines
The tax period is set to a quarter. Taxpayers will be required to:
– Submit a tax return by the 25th day of the month following the reporting quarter.
– Transfer the amount of tax to the budget by the 28th of the same month.
New tax return form
According to the draft Federal Tax Service, the tourist tax declaration will consist of two sections:
1. “The amount of tax payable to the budget”: contains information about the amount of tax in the context of OCTMO.
2. “Information on objects of taxation and calculation of the amount of tax”: includes data on accommodation facilities, indicators for calculation and the total amount of tax.
It is important to note that taxpayers who are registered with several inspections at the location of accommodation facilities located on the territory of one municipality or city of federal significance will be able to submit a declaration centrally to one of the inspections. To do this, you will need to submit an appropriate notification of the inspection selection. The draft form of such notification has also been developed by the Federal Tax Service.
What does this mean for businesses and regions?
The introduction of a tourist tax will provide the regions with additional financial resources to develop infrastructure and increase tourist attractiveness. For the hospitality business, this means the need to adapt to new tax accounting and reporting requirements. Enterprises are advised to familiarize themselves with the innovations in advance, analyze the potential impact of the tax on their activities and prepare for its administration.
Conclusion
The upcoming changes in tax legislation require careful study and preparation by all participants in the tourism industry. New reporting forms and tax payment procedures developed by the Federal Tax Service are designed to simplify the administration process and ensure transparency of revenues to municipal budgets. Experts recommend that hospitality organizations closely monitor the further development of the regulatory framework and promptly implement the necessary changes in their activities.
A source: https://buh-a.ru/novosti/11-novosti/297-fns-podgotovila-formy-otchetnosti-dlya-novogo-turisticheskogo-naloga
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