The Russian Ministry of Finance recently published guidance letter 03-07-11/46390, which explains the application of the 0% VAT rate on services for the provision of temporary accommodation in hotels and other accommodation facilities as introduced by Federal Law No. 67-FZ of 26 March 2022. The letter explains that the 0% VAT rate applies until 30 June 2027 or, in the case of construction/reconstruction, until the expiration of 20 consecutive tax periods following the period in which an accom…