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Official website of the President of Russia

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Law on abolishing VAT for import of civil aircraft in Russia

September 30, 2019

Vladimir Putin signed Federal Law On Amendments to Article 242, Parts 1 and 2, of the Tax Code of the Russian Federation.

The Federal Law exempts from value added tax the import in the Russian Federation or other territories under its jurisdiction, of civil aircraft subject to state registration in the State Register of Civil Aircraft of the Russian Federation.

In addition, import of aircraft engines and spare parts used to build, repair or upgrade civil aircraft in Russia, as well as import of print media and prototypes necessary to develop and test civil aircraft and aircraft engines, is also exempted from VAT.

The Federal Law sets the VAT rate of 0 percent for the sale of the aircraft registered (subject to registration) in the State Register of Civil Aircraft of the Russian Federation, works (services) related to civil aircraft production, as well as leasing services.

September 30, 2019