Resolution No. 22 of 20 January 2021
A pilot project on tax free VAT refunds for goods
purchased in Russia by visitors from countries outside the Eurasian Economic
Union (EAEU) has been extended until 31 December 2021. The decision was
formalised in a resolution signed by Prime Minister Mikhail Mishustin.
The tax free VAT refund project was launched in Russia
in 2018. All foreigners other than tourists from the EAEU countries can take
advantage of it, which include, apart from Russia, also Belarus, Kazakhstan,
Armenia and Kyrgyzstan. The tax free refund system is applicable to equipment,
food, clothing, jewellery, books and medicine altogether worth at least 10,000
roubles and purchased within one day. The system is not applicable to excisable
goods such as spirits and tobacco and to any goods purchased online.
An experiment to introduce e-checks for the tax free
refund system was launched in the autumn of 2019. This will make VAT refunds
for foreign visitors in Russia as simple and convenient as possible.
The document signed amends Government Resolution No. 105 of 6 February 2018.