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The President signed the Federal Law On Amendments to Part Two of the Tax Code of the Russian Federation for document processing based on electronic documents (receipts), to reimburse foreign nationals for value added tax paid during the purchase of goods.
The federal law grants retail companies the right to issue an electronic document (receipt) confirming the right of individuals who are nationals of foreign states to be reimbursed for the amount of value added tax paid as part of the price for goods purchased from such companies and taken outside the customs area of the Eurasian Economic Union.
In addition, the Federal Law establishes the procedure for electronic document flow between retail companies, taxpayers providing services to individuals who are nationals of foreign countries concerning reimbursement of value added tax, the Federal Customs Service of Russia and the Federal Taxation Service of Russia.
July 20, 2020