On 17 February 2022, the State Duma published Guidance Letter No. 03-07-07/1908 and proposed that public catering companies are exempt from VAT under certain conditions.

Accordingly, the companies involved in this project will be exempt from VAT if their income does not exceed 2 billion rubles per year. At the same time, they retain the right to pay insurance premiums at a reduced rate of 15% even if the number of employees grows to 1,500 people. In addition, at least 70% of revenue comes from catering services and meal delivery.