ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 6, 2018 No. 105

About realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union

According to Item 5 of article 169.1 of the Tax Code of the Russian Federation and for the purpose of realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union the Government of the Russian Federation decides:

1. Determine that realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union is performed in the territories of the Republic of Buryatia, Republic of Mordovia, Republic of Tatarstan, Zabaykalsky Krai, Krasnodar Krai, Krasnoyarsk Krai, Primorsky Krai, Khabarovsk Krai, the Amur region, the Volgograd region, the Irkutsk region, the Kaliningrad region, the Leningrad region, the Moscow region, the Nizhny Novgorod Region, the Novgorod region, the Rostov region, the Samara region, Sverdlovsk region, of Moscow and St. Petersburg.

2. Approve enclosed:

the list of criteria with which the organization of retail trade, being the taxpayer on value added at the same time shall satisfy, for the purpose of participation in pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union;

the list of locations of the organizations of retail trade or their separate divisions for inclusion in the list of the organizations of retail trade specified in paragraph one of Item 5 of article 169.1 of the Tax Code of the Russian Federation.

3. To physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union to provide to the Ministry of Industry and Trade of the Russian Federation with participation of the Ministry of Finance of the Russian Federation, the Federal Tax Service and Federal Customs Service till October 1, 2018 taking into account results of realization of pilot project on compensation to the Government of the Russian Federation offers on further realization of the specified pilot project.

4. This resolution becomes effective from the date of its official publication and is effective till December 31, 2027.

Approved by the Order of the Government of the Russian Federation of February 6, 2018, No. 105

The list of criteria with which the organization of retail trade, being the taxpayer on value added at the same time shall satisfy, for the purpose of participation in pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union

1. Compliance of the location of the organization of retail trade or its separate division to the list of locations of the organizations of retail trade or their separate divisions for inclusion in the list of the organizations of retail trade specified in paragraph one of Item 5 of article 169.1 of the Tax Code of the Russian Federation, to No. 105 approved by the order of the Government of the Russian Federation of February 6, 2018 "About realization of pilot project on compensation to physical persons - to citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union" (further - the list of the organizations of retail trade).

2. The organization of retail trade is the legal entity created in accordance with the legislation of the Russian Federation.

3. Ceased to be valid according to the Order of the Government of the Russian Federation of 19.12.2019 No. 1719

Approved by the Order of the Government of the Russian Federation of February 6, 2018, No. 105

The list of locations of the organizations of retail trade or their separate divisions for inclusion in the list of the organizations of retail trade specified in paragraph one of Item 5 of article 169.1 of the Tax Code of the Russian Federation

1. Republic of Buryatia

2. Republic of Mordovia

3. Republic of Tatarstan

4. Zabaykalsky Krai

5. Krasnodar Krai

6. Krasnoyarsk Krai

7. Primorsky Krai

8. Khabarovsk Krai

9. Amur region

10. Volgograd region

11. Irkutsk region

12. Kaliningrad region

13. Leningrad region

14. Moscow region

15. Nizhny Novgorod Region

16. Novgorod region

17. Rostov region

18. Samara region

19. Sverdlovsk region

20. City of Moscow

21. City of St. Petersburg

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