- Exemption from VAT for the implementation of tourist products in the field of domestic or inbound tourism is provided by tax legislation.
- The exemption applies from July 1, 2023, to June 30, 2027.
- Tourist product refers to a complex of transportation and accommodation services provided at a total price, regardless of the inclusion of the cost of excursion services or other services under the relevant contract.
- The Ministry of Finance of Russia states that the provision of tourist services without simultaneous accommodation of the tourist in the temporary place of stay and transportation from the permanent place of residence to the temporary place of stay does not qualify as the implementation of a tourist product.
- Therefore, the exemption from VAT does not apply in this case.
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Russia"
- File Updated VAT Return for Q1 2026 Using New Form Reflecting 22% Rate and Other Changes
- Russian Tax Service Clarifies VAT, Income Tax, and Deductions in New FAQs for 2026
- Statement by President von der Leyen on the 20th package of sanctions against Russia
- Simultaneous Use of Standard and Simplified VAT Rates Is Not Allowed in Russia
- VAT Declaration Updated for Foreign Sellers of E-Services and Goods via Online Marketplaces
