ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of May 23, 2018 No. 588

About approval of the list of the services rendered directly in the airports of the Russian Federation and airspace of the Russian Federation on servicing of aircrafts including aeronautical servicing which realization is not subject to taxation (it is exempted from taxation) the value added tax

According to the subitem 22 of Item 2 of article 149 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of the services rendered directly in the airports of the Russian Federation and airspace of the Russian Federation on servicing of aircrafts including aeronautical servicing which realization is not subject to taxation (it is exempted from taxation) by the value added tax.

2. This resolution becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

Approved by the Order of the Government of the Russian Federation of May 23, 2018, No. 588

The list of the services rendered directly in the airports of the Russian Federation and airspace of the Russian Federation on servicing of aircrafts including aeronautical servicing which realization is not subject to taxation (it is exempted from taxation) the value added tax

1. Ensuring take-off, landing and parking of aircrafts.

2. Ensuring aviation safety.

3. Ensuring filling of aircrafts with aviation fuel.

4. Storage of aviation fuel.

5. Aeronautical servicing of flights of aircrafts on routes of servicing of air traffic.

6. Aeronautical servicing of aircrafts around airfield.

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