FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2025 No. 297-FZ

About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 22, 2025

Approved by the Federation Council on July 25, 2025

Article 1

Bring in Chapter of 21 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 22, Art. 2066; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 47, Art. 4819; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; No. 49, Art. 6071; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6247, 6250; 2011, No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; No. 50, Art. 6968; 2013, No. 23, Art. 2866, 2888; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 30, Art. 4240; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4158, 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 25, Art. 3590; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7325; 2018, No. 1, Art. 14; No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 47, Art. 7126; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906; No. 31, Art. 4427; No. 39, Art. 5372, 5374, 5375; 2020, No. 29, Art. 4505; No. 46, Art. 7212; 2021, No. 1, Art. 9; No. 18, Art. 3047; No. 27, Art. 5136; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 29, Art. 5290, 5291, 5301; No. 48, Art. 8310; No. 52, Art. 9379; 2023, No. 18, Art. 3250; No. 26, Art. 4669, 4676; No. 32, Art. 6121; No. 43, Art. 7603; No. 47, Art. 8315; No. 52, Art. 9524, 9525; 2024, No. 13, Art. 1672; No. 18, Art. 2405; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 49, Art. 7421) following changes:

1) Article 150 to add with the subitem 23 following of content:

"23) engines, spare parts and components intended for construction, repair and (or) upgrade in the territory of the Russian Federation of pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms, and also the printing editions, prototypes and (or) their components necessary for development, creation and (or) testing of the pilotless civil aircrafts and (or) engines specified in this subitem.

Provisions of this subitem are applied on condition of submission to customs authority of the document confirming purpose of the imported goods issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in form and according to the procedure which are established by the specified federal executive body.";

2) in Item 1 of Article 164:

a) in subitem 15 of the word "Article 165" shall be replaced with words "Item 15.1 of Article 165";

b) add with subitem 15.1 of the following content:

"15. 1) (made) in the territory of Eurasian Economic Union collected pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms on condition of submission to tax authorities of documents, stipulated in Item 15.7 articles 165 of this Code;";

c) add with subitem 16.2 of the following content:

"16. 2) engines, spare parts and components intended for construction, repair and (or) upgrade in the territory of the Russian Federation of pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms on condition of submission to tax authorities of documents, stipulated in Item 15.8 articles 165 of this Code;";

Article 165 to add 3) with Items 15.7 and 15.8 of the following content:

"15.7. In case of sales of goods, 164 of this Code provided by subitem 15.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:

1) the contract (the copy of the contract) for realization of pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms signed by the taxpayer realizing these pilotless civil aircrafts with the buyer;

2) the statement from the register of the Russian industrial output confirming inclusion of data on implementable pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms in the specified register;

3) documents (the copy of documents) confirming transfer of pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms by the taxpayer to the buyer.

15.8. In case of sales of goods, 164 of this Code provided by subitem 16.2 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:

1) the contract (the copy of the contract) for realization of the engines, spare parts and components intended for construction, repair and (or) upgrade of pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms;

2) documents (the copy of documents) confirming purpose of goods, issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in form and according to the procedure which are established by the specified federal executive body;

3) documents (the copy of documents) confirming transfer of the engines, spare parts and components intended for construction, repair and (or) upgrade of pilotless civil aircrafts with the maximum take-off weight from kilogram 0,15 to 30 kilograms, the taxpayer to the buyer.".

Article 2

1. This Federal Law 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.

2. Provisions of subitem 23 of Article 150, of subitems 15.1 and 16.2 of Item 1 of Article 164, of Items 15.7 and 15.8 of article 165 of the Tax Code of the Russian Federation are applied till December 31, 2027 inclusive.

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