Activity related to the provision of food and beverages
Food and beverage service activities are considered the main type of economic activity if class 56 "Food and beverage service activities" of section I "Hotel and catering services activities" of the All-Russian Classifier of Types of Economic Activities is indicated as the main type of economic activity of the taxpayer in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs as of the first day of the month when information on legal entities and individual entrepreneurs is entered into the unified register of small and medium-sized business entities1.
Tax Code of the Russian Federation, as amended on 01.01.2023, Article 427, paragraph 13.1 // Official Gazette of the RF. 2000. No. 32. Art. 3340. ↩