Many decided to take advantage of the call of the Russian government and relax on the territory of the Russian Federation. At the same time, citizens have already paid for accommodation in advance and booked tickets. And then a catch awaits them, which is called the resort fee.
Entrepreneurs are wondering - "What is a resort fee?" and “Should CCP be used?” In this article, we will answer this question.
Initially, it is worth noting that the resort fee is an experiment that will improve the resort towns; It is established by law 214-FZ. The validity of such an experiment is set until December 31, 2022. The experiment consists in the fact that vacationers, in addition to paying for accommodation, must also pay for being in a resort town. It is worth noting that not every resort town has introduced such a fee. The law establishes that the experiment is being carried out in the Republic of Crimea, Altai Territory, Krasnodar Territory and Stavropol Territory. A detailed list of cities is established at the regional level. So, in the Krasnodar Territory, it is installed in the following areas:
The resort city of Anapa;
The resort city of Gelendzhik;
The resort city of Sochi;
Goryachiy Klyuch city;
Novomikhailovskoye urban settlement of the Tuapse district;
Dzhubga urban settlement of the Tuapse district;
Nebugsky rural settlement of the Tuapse district;
Shepsinsky rural settlement of the Tuapse district.
The amount of the fee is also not the same for all cities. At the federal level, for 2018, the Germany WhatsApp Number List maximum amount is set to no more than 50 rubles. So, in the Crimea and in the Krasnodar Territory, the fee is set at 10 rubles per person.
Only persons who have reached the age of 18 must pay it. This means that if a family of 4 people, of which two are children, came to rest, then only adults should pay the fee. At the same time, there are privileged categories of citizens of the Russian Federation who do not pay a fee. If a citizen belongs to a preferential category, then you must fill out an application. The application form is not established, and in this case, you can indicate the data of the vacationer in it and attach a copy of the document confirming the benefit.
Please note that it will be necessary to pay the fee to an organization, an individual entrepreneur who provides hotel services for the accommodation of vacationers. In this case, the citizen pays at the hotel, and then the hotel transfers the funds to the budget.
The hotel, in this case, will be the operator of the resort fee, it must be included in the register of operators.
Should CCP be used when receiving a resort fee from vacationers?
Regarding the use of CCP, it is worth noting that many organizations have many questions in connection with the phased transition to online CCP. And with the introduction of a resort fee, provided that if an organization does not apply CCP due to the fact that it applies special tax regimes and provides services to the population, then the question arises - “Is it necessary to apply CCP when receiving a resort fee from vacationers?” And here there is only one answer - "No, it is not required to use CCP." This is due to the fact that CCP is used in the sale of goods, works, services, and the resort fee does not apply to such payments, which was also confirmed by the regulatory authorities.
Previously, the IFTS has repeatedly explained that CCP is not used for settlements that are not related to the sale of goods and services.