FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 4, 2026 No. 218-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on June 24, 2026

Approved by the Federation Council on July 1, 2026

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3413, 3421, 3429; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3222; No. 34, Art. 3517; No. 45, Art. 4377; 2005, No. 27, Art. 2713; No. 30, Art. 3101, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3433, 3436; 2007, No. 1, Art. 31; No. 21, Art. 2461; No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 30, Art. 3598; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731, 5732; 2010, No. 15, Art. 1746; No. 31, Art. 4186, 4198; No. 48, Art. 6247, 6250; 2011, No. 30, Art. 4566, 4593, 4596; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526; No. 49, Art. 6748, 6751; No. 53, Art. 7584, 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4049, 4081; No. 40, Art. 5038, 5039; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2936; No. 30, Art. 4239; No. 48, Art. 6647, 6663; 2015, No. 14, Art. 2023; No. 24, Art. 3377; No. 48, Art. 6689, 6692, 6693; 2016, No. 1, Art. 6; No. 9, Art. 1169; No. 15, Art. 2063; No. 26, Art. 3856; No. 27, Art. 4158, 4175, 4181; No. 49, Art. 6844, 6851; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7323, 7325; 2018, No. 24, Art. 3410; No. 27, Art. 3942; No. 30, Art. 4534; No. 32, Art. 5094, 5095, 5096; No. 47, Art. 7135; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 23, Art. 2906; No. 31, Art. 4414, 4427; No. 39, Art. 5372, 5374, 5375, 5376; 2020, No. 24, Art. 3746; No. 29, Art. 4505; No. 42, Art. 6508; No. 46, Art. 7212; No. 48, Art. 7625, 7627; 2021, No. 1, Art. 9; No. 17, Art. 2886; No. 18, Art. 3047; No. 24, Art. 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 13, Art. 1956; No. 29, Art. 5230, 5234, 5290, 5291; No. 48, Art. 8310; No. 52, Art. 9379; 2023, No. 1, Art. 12; No. 5, Art. 698; No. 8, Art. 1200; No. 9, Art. 1415; No. 18, Art. 3250; No. 26, Art. 4669, 4676; No. 32, Art. 6121; No. 43, Art. 7603; No. 47, Art. 8315; No. 49, Art. 8656; No. 52, Art. 9524, 9525; 2024, No. 8, Art. 1035; No. 13, Art. 1672, 1681; No. 18, Art. 2405, 2409; No. 23, Art. 3038; No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 49, Art. 7407; 2025, No. 30, Art. 4376; No. 31, Art. 4651; No. 48, Art. 7236; 2026, No. 17, Art. 2149) following changes:

1) in Article 164:

a) in the subitem 2 of Item 2:

in the paragraph the twelfth word "diapers;" to replace with the word of "diapers".;

add with the paragraph the thirteenth the following content:

"Provisions of this subitem are applied in the presence of the data on the certificate of conformity or on the declaration of conformity containing in the register of the issued certificates of conformity and the registered declarations of conformity which forming and maintaining are performed by national authority on accreditation, and in case of execution of other documents on assessment of conformity of products according to the right of the Eurasian Economic Union - in the presence of such documents (copies of documents) at the taxpayer;";

b) add Item 5 with words ", taking into account provisions of Items 10 and 11 of this Article";

c) add with Item 11 of the following content:

"11. In case of commodity importation, specified in the subitem 2 of Item 2 of this Article, on the territory of the Russian Federation and other territories which are under its jurisdiction, the taxpayer has the right to apply the tax rate specified in Item 2 of this Article, on condition of submission to customs authority in case of submission of the declaration on goods of data on the certificate of conformity or about the declaration of conformity, the issued certificates of conformity containing in the register and the registered declarations of conformity which forming and maintaining are performed by national authority on accreditation, and in case of execution of other documents on assessment of conformity of products according to the right of the Eurasian Economic Union - on condition of submission of such documents (copies of documents) to customs authority in case of submission of the declaration on goods.";

2) in Item 2.1 of Article 170:

a) add with the new paragraph the second the following content:

"In case of receipt of means by the taxpayer (including in the form of capital grant and payment of the concedent according to concessionary agreements) which source of financial provision are the subsidies and (or) budget investments provided to their receivers for the subsequent provision to other persons (including to the taxpayer) according to the budget legislation of the Russian Federation on non-paid and irretrievable basis, from the receiver of the specified subsidies and (or) budget investments these means for the purpose of this Article are equated to the subsidies and (or) budget investments received by the taxpayer from budgets of budget system of the Russian Federation.";

b) paragraphs two and third to consider respectively paragraphs the third and fourth;

c) the fourth to consider the paragraph the paragraph the fifth and in it to exclude the words "and (or) budget investments";

d) to consider paragraphs of the fifth and sixth respectively paragraphs the sixth and seventh;

e) to consider the paragraph of the seventh the paragraph the eighth and in it "carrying out capital construction and (or) real estate acquisition" shall be replaced with words words "property acquisition, carrying out capital construction of real estate";

e) to consider the paragraph of the eighth the paragraph the ninth;

3) in Article 179.7:

a) to add Item 3 paragraph two after the words "till January 1, 2026" with the words "or from July 1, 2014 to December 31, 2026", after the words "60 billion rubles" to add with the words "or at least 100 billion rubles respectively";

b) in Item 5:

in subitem 1 after words of "production volume" to add with words "high-octane (by research method 92 and more)", shall be replaced with words words of "class 5" ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

to add the subitem 2 after the words "till January 1, 2026" with the words "or from July 1, 2014 to December 31, 2026", to add with the words "or at least 100 billion rubles respectively";

c) the fourth Item 5.2 to add the paragraph with words "(till December 31, 2026 inclusive if the aggregate original cost of the fixed asset objects included in such agreement and put into operation during the period from July 1, 2014 to December 31, 2026 inclusive makes at least 100 billion rubles)";

d) the paragraph one of the subitem 4 of Item 5.3 after the words "till January 1, 2026" to add with the words "or from July 1, 2014 to December 31, 2026 inclusive", to add with the words "or less than 100 billion rubles respectively";

e) in the subitem 6 of Item 15 of the word of "class 5" shall be replaced with words ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

Item 3 of Article 182 to state 4) in the following edition:

"3. For the purpose of this Chapter are equated to production:

1) the pouring of alcoholic products and beer performed as part of general production process of these goods according to requirements of technical regulations and (or) other specifications and technical documentation which regulate production process of the specified goods and affirm according to the procedure, established by the legislation of the Russian Federation;

2) any kinds of mixing of goods in places of their storage and realization (except for the organizations of public catering) as a result of which the excise goods concerning which Article 193 of this Code establishes excise rate in the amount of, exceeding excise rates on the goods used as raw materials (material) turn out;

3) mixing by the taxpayer of the straight-run gasoline acquired (received) by the taxpayer according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline), with other components for the purpose of production high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation.";

5) in Item 8 of Article 193:

a) in the paragraph the eighteenth the word "tons;" shall be replaced with words "tons. At the same time VPB does not join amount of the straight-run gasoline realized (transferred) by the taxpayer in tax period according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to the other person for the purpose of production by this person from such straight-run gasoline high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation. If the excise estimated concerning such straight-run gasoline is not accepted to deduction according to the procedure, stipulated in Item 13.1 articles 200 of this Code, VPB is subject to increase by amount of such straight-run gasoline in tax period of its realization (transfer);";

b) in the paragraph the nineteenth the word "tons;" shall be replaced with words "tons. At the same time VCB joins amount of the straight-run gasoline realized (transferred) by the taxpayer in tax period according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to the other person for the purpose of production by this person from such straight-run gasoline high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation. If the excise estimated concerning such straight-run gasoline is not accepted to deduction according to the procedure, stipulated in Item 13.1 articles 200 of this Code, VCB is subject to reduction by amount of such straight-run gasoline in tax period of its realization (transfer);";

c) to state the paragraph of the twenty seventh in the following edition:

"the amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made, including under the agreement on rendering to the taxpayer the services in conversion of oil raw materials and realized by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) appeared less minimum size of realization at the exchange biddings high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, respectively determined by the taxpayer independently according to the procedure, established by the Government of the Russian Federation. For the purposes of this paragraph realization the conclusion of the purchase and sale agreement at the exchange auction held by the exchange (exchanges) according to the Federal Law of November 21, 2011 No. 325-FZ "About the organized biddings" is recognized. At the same time the fact of the conclusion of the specified agreement is confirmed from the relevant exchange (exchanges) by summary statements from the register of the purchase and sale agreements signed by the taxpayer (at the request of the taxpayer) or the other person specified in this paragraph. The requirements established by this paragraph do not extend to the taxpayers who are not performing production high-octane (by research method 92 and more) automobile gasoline and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, in tax period, including based on the agreement on rendering to the taxpayer services in conversion of oil raw materials. Also requirements of this paragraph are not applied in case of determination of rate of excise to the oil raw materials directed to conversion on the production capacities located in Khabarovsk Krai specified in the registration certificate of person making transactions on conversion of oil raw materials, issued to the taxpayer or the organization which is directly rendering to the taxpayer of service in conversion of oil raw materials;";

d) in the paragraph the twenty ninth words of "class 5" shall be replaced with words ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

6) in Item 11 of Article 194:

a) in the paragraph the second shall be replaced with words the words "since the beginning of calendar year before the termination of tax period" "in tax period", shall be replaced with words words of "class 5" ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

b) the third and fourth to state paragraphs in the following edition:

"0,85 for the corresponding tax period of 2026;

0,33 for the corresponding tax period of 2027.";

Item 2 of Article 198 to add 7) with subitems 4 and 5 of the following content:

"4) on realization (transfer) by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, straight-run gasoline according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) for the purpose of production from it high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation;

5) on transfer by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, straight-run gasoline to the owner of raw materials having the registration certificate of person making transactions on conversion of oil raw materials from which such straight-run gasoline is made in case of realization (transfer) of such straight-run gasoline by the owner of raw materials according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to the other person for the purpose of production from it high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation.";

8) in Article 200:

a) state Item 5 in the following edition:

"5. The excise amounts paid by the taxpayer in case of return by the buyer of excise goods (including during warranty period) or refusal of them in case of observance of conditions, stipulated in Item the 5th Articles of 201 of this Code are deductible.

The deductions specified in this Item are not applied in the relation:

the alcoholic products marked by federal special brands and (or) means of identification according to requirements of the Federal Law of December 28, 2009 No. 381-FZ "About bases of state regulation of trading activity in the Russian Federation";

high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made from the straight-run gasoline acquired (received) by the taxpayer according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline).";

b) add with Item 13.1 of the following content:

"13.1. Are subject to deductions at the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials in case of submission of documents according to Item 13.1 of Article of 201 of this Code:

1) the excise amounts estimated in the taxpayer in case of realization (transfer) of straight-run gasoline according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to the other person in the part used for production by this person from such straight-run gasoline high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation;

2) the excise amounts estimated by transfer by the taxpayer of straight-run gasoline to the owner of raw materials having the registration certificate of person making transactions on conversion of oil raw materials from which such straight-run gasoline is made in case of realization (transfer) of such straight-run gasoline by the owner of raw materials according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to the other person in the part used for production by this person from such straight-run gasoline high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation.";

c) in Item 27:

the fourth to state the paragraph in the following edition:

"where VAB and VDT - amount (in tons) high-octane (by research method 92 and more) automobile gasoline and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, respectively, made from the oil raw materials directed to conversion belonging to the taxpayer on the property right, and other raw materials (including multipurpose additives, other components which are not oil raw materials) realized or used for own needs by the taxpayer in tax period in the territory of the Russian Federation concerning which the taxpayer or the organization performing conversion of oil raw materials under the agreement on rendering to the taxpayer services in conversion of oil raw materials estimate the excise amounts in current or in the previous tax periods. At the same time I will eat around (in tons) other raw materials (including multipurpose additives, other components which are not oil raw materials) used for production of VAB and VDT shall not exceed 20 percent from the total amount of VAB and VDT (in tons). If the amount of other raw materials (including multipurpose additives, other components which are not oil raw materials) exceeded value of 20 percent from the total amount of VAB and VDT (in tons), measure values of VAB and VDT are subject to reduction by the corresponding amount high-octane (by research method 92 and more) automobile gasoline and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made from other raw materials (including multipurpose additives, other components which are not oil raw materials) in the amount exceeding 20 percent. For the purposes of this paragraph when scoping other raw materials used for production of VAB and VDT the amounts of natural combustible gas, associated petroleum gas used in case of production of the specified oil products are not considered. Without accomplishment of other conditions established by this paragraph, the amount of VAB increases by amount of the straight-run gasoline realized by the taxpayer in tax period according to the purchase and sale agreement signed with the other person who does not have the registration certificate of person making transactions on conversion of oil raw materials for the purpose of production by mixing by this other person from such straight-run gasoline high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, 1,25 increased by coefficient. If the excise estimated concerning such straight-run gasoline is not accepted to deduction according to the procedure, stipulated in Item 13.1 these Articles, amount of VAB is subject to reduction by the amount of straight-run gasoline increased by 1,25, coefficient in tax period of its realization (transfer). At the same time the amount of such straight-run gasoline increasing (reducing) VAB is not considered in total amount of VAB when checking condition about share of other raw materials established by this paragraph. Without accomplishment of other conditions established by this paragraph, the amount of VAB increases by amounts high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, received by the taxpayer under the agreement on rendering to it services in production from the straight-run gasoline made from the oil raw materials directed to conversion belonging to the taxpayer on the property right, automobile gasoline imprisoned with the other person, or made by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials from the straight-run gasoline acquired by the taxpayer according to the purchase and sale agreement at person having the registration certificate of person making transactions on conversion of oil raw materials and implemented by the taxpayer in tax period in the territory of the Russian Federation, also decreases by amounts of such automobile gasoline in case of their return in tax period. At the same time the amount of such automobile gasoline made (received) by the taxpayer, increasing and (or) reducing VAB is not considered in total amount of VAB when checking condition about share of other raw materials established by this paragraph;";

in the paragraph the seventeenth shall be replaced with words words of "class 5" ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation", words "class 5)" shall be replaced with words ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation),";

in the paragraph forty third shall be replaced with words words of "class 5" ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in the paragraph the forty fourth shall be replaced with words words of "class 5" ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in the paragraph the forty fifth "class 5 and diesel fuel of class 5" shall be replaced with words words "and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in the paragraph the forty sixth words "class 5 and (or) diesel fuel of class 5" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

in the paragraph the fifty first "class 5," shall be replaced with words words ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation,", words of "class 5" shall be replaced with words ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in the paragraph the fifty eighth words "class 5 and (or) diesel fuel of class 5" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

d) in Item 27.3:

state paragraph two in the following edition:

"For determination of size KDEMP for the purpose of this Item:";

add with new paragraphs the third and fourth the following content:

"the amount high-octane (by research method 92 and more) automobile gasoline (VAB) and diesel fuel (VDT), release into the stream of commerce and which address are resolved in the territory of the Russian Federation is determined as amount (in tons) high-octane (by research method 92 and more) automobile gasoline and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, respectively, made by the foreign organization in state member of the Eurasian Economic Union and imported by authorized organization on which the excise was paid and which were realized in tax period in the territory of the Russian Federation;

КАБ_КОМП is accepted by equal 0,9 since June 1, 2026.";

the paragraph third to consider the paragraph the fifth and in it words "class 5 and (or) diesel fuel of class 5, made by the foreign organization" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made by the foreign organization in state member of the Eurasian Economic Union";

e) in Item 27.4:

in the paragraph the second words "class 5 (VAB) and diesel fuel of class 5 (VDT)" shall be replaced with words "(VAB) and diesel fuel (VDT), release into the stream of commerce and which address are resolved in the territory of the Russian Federation,", "class 5 and diesel fuel of class 5" shall be replaced with words words "and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

word in paragraph three "class 5 and (or) diesel fuel of class 5" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

e) add with Item 27.5 of the following content:

"27.5. Is deductible on condition of submission of documents, stipulated in Item 28.1 Articles of 201 of this Code, the size KDEMP determined by authorized organization for the following formula:

 

where ЦИМПпар - the price of import alternative, average for tax period, for automobile AI-92, gasoline which is determined by the following formula:

 

where TsINDIYa - average for tax period the indication price of automobile AI-92 gasoline in the Indian market in US dollars for 1 ton;

TINDIYa - averages for tax period indicative delivery costs by sea and transfer in ports of the Russian Federation 1 tons of automobile gasoline from seaports of India to the Russian Federation in US dollars for 1 ton;

Р - the average value of the US dollar exchange rate to ruble of the Russian Federation established by the Central bank of the Russian Federation, determined by the taxpayer independently as arithmetic-mean value of the US dollar exchange rate to ruble of the Russian Federation established by the Central bank of the Russian Federation for all days in tax period;

AAB - the excise rate operating in tax period for automobile gasoline of class 5;

ЦОПТвр - average for tax period wholesale price of realization in the Russian Federation of automobile AI-92 gasoline of class 5, determined according to Item 27 of this Article;

SNDS - the rate of the value added tax operating in tax period and specified in Item 3 of Article 164 of this Code;

VAB_IMP - amount high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, determined as amount (in tons) high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made by the foreign organization in the state which is not the member of the Eurasian Economic Union and imported by authorized organization on which the excise was paid and which was realized in tax period in the territory of the Russian Federation.

The procedure of payments of indicators of TsINDIYa, TINDIYa is determined by the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing. This procedure is subject to placement on the official site of the specified federal executive body in Internet network.

Indicator ЦИМПпар is calculated the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing, according to the procedure, established by this Item and is published on the official site of the specified federal executive body in Internet network before the expiration of 10 days following behind day of the termination of tax period. At the same time, if indicator ЦИМПпар for tax period is not published according to this paragraph, this indicator is calculated the taxpayer independently.

Values of size KDEMP, indicator ЦИМПпар are rounded to the whole values according to the operating procedure for rounding.

In case of return high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address VAB_IMP measure values for tax period in which such return is made are resolved in the territory of the Russian Federation, specified in this Item, decrease by amount (in tons) return of the corresponding goods.

If the size KDEMP calculated by the formula specified in this Item for tax period appeared less than zero, value of size KDEMP for the purposes of this Item for such tax period is accepted equal to zero.";

9) in Article 201:

a) in the subitem 7 of Item 11 of the word of "class 5" shall be replaced with words ", release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

b) add with Items 13.1 and 13.2 of the following content:

"13.1. The tax deductions specified in Item 13.1 of article 200 of this Code are made in case of submission by the taxpayer to tax authorities of the following documents:

1) the register of the purchase and sale agreements of straight-run gasoline (service provision agreements on production from straight-run gasoline by mixing of automobile gasoline) concluded by the taxpayer or the owner of raw materials from which straight-run gasoline, with producer of automobile gasoline is made;

2) the document register, confirming supply (transfer) of straight-run gasoline by the taxpayer or owner of raw materials from which straight-run gasoline, to producer of automobile gasoline according to the purchase and sale agreement is made (the service provision agreement on production from straight-run gasoline of automobile gasoline);

3) the document register, confirming transfer by the taxpayer of straight-run gasoline to the owner of raw materials from whom straight-run gasoline is made by the taxpayer;

4) the document register, confirming the fact of use of straight-run gasoline for the purpose of the production realized (transferred) in tax period high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation;

5) the document register, confirming realization (transfer) in the territory of the Russian Federation high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made from the straight-run gasoline realized (transferred) by the taxpayer or the owner of raw materials from which such straight-run gasoline, according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to producer of automobile gasoline is made;

6) the copy of the tax declaration of the producer of automobile gasoline for the corresponding tax period in which the excise concerning implemented (transferred) high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce is estimated and which address are resolved in the territory of the Russian Federation, made from the straight-run gasoline realized according to the purchase and sale agreement to producer of automobile gasoline the taxpayer or the owner of raw materials from which such straight-run gasoline is made.

13.2. The form and procedure for filling of the registers specified in Item 13.1 of this Article, procedure for their submission to tax authorities affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

c) in Item 28:

in subitem 8 of the word "class 5 and diesel fuel of class 5" shall be replaced with words "and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

in subitem 9 of the word of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

d) in Item 28.1:

word in paragraph one "Item 27.3" shall be replaced with words "Items 27.3 and 27.5";

in subitem 2 of the word "class 5 and (or) diesel fuel of class 5" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

add with subitem 2.1 of the following content:

"2. 1) the register of the declarations on goods confirming import high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made by the foreign organization, on the territory of the Russian Federation and payment of the corresponding amount of excise (for the tax deduction, stipulated in Item 27.5 articles 200 of this Code);";

in subitem 3 of the word "class 5 and (or) diesel fuel of class 5" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation";

e) in the subitem 5 of Item 28.2 of the word of "class 5" to exclude;

10) in Article 204:

a) add Item 3.1 with the subitem 10 of the following content:

"10) having the registration certificate of person making transactions on conversion of oil raw materials:

when making transactions on realization (transfer) of straight-run gasoline according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline by mixing of automobile gasoline) for the purpose of production from it high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation;

when making transactions on transfer of straight-run gasoline to the owner of raw materials having the registration certificate of person making transactions on conversion of oil raw materials from which such straight-run gasoline is made in case of realization (transfer) of such straight-run gasoline by the owner of raw materials according to the purchase and sale agreement (the service provision agreement on production from straight-run gasoline of automobile gasoline) to the other person for the purpose of production from it high-octane (by research method 92 and more) automobile gasoline, release into the stream of commerce and which address are resolved in the territory of the Russian Federation.";

b) in the paragraph the second Item 5.1 of the word "class 5 and (or) diesel fuel of class 5" shall be replaced with words "and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,";

The word "open" to exclude 11) in the subitem 1 of Item 1 of Article 219.1.

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Items 1 and 2 of article 1 of this Federal Law.

2. Items 1 and 2 of article 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the value added tax.

3. Action of provisions of the subitem of 1 Item 5, subitem 6 of Item 15 of Article 179. 7, Item 3 of Article 182, Item 8 of Article 193, Item 11 of Article 194, subitems 4 and 5 of Item 2 of Article 198, Items 5, 13.1, 27, 27.3, 27.4, 27.5 of Article 200, subitem 7 of Item 11, Items 13.1 and 13. 2, subitems 8 and 9 of Item 28, Item 28. 1, the subitem 5 of Item 28.2 of Article 201, of Items 3.1 and 5.1 of article 204 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since June 1, 2026.

4. Action of provisions of paragraph two of Item 3, subitem 2 Items 5, paragraph of the fourth Item 5. 2, paragraph one of the subitem 4 of Item 5.3 of Article 179. 7, the subitem 1 of Item 1 of article 219.1 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2026.

5. Provisions of Item 2.1 of article 170 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to goods (works, services), including fixed assets, intangible assets, property rights acquired at the expense of the means received by the taxpayer from the receiver of subsidies and (or) budget investments which source of financial provision are the specified subsidies and (or) budget investments provided to their receivers for the subsequent provision to other persons (including to the taxpayer) according to the budget legislation of the Russian Federation on non-paid and irretrievable basis, about day of entry into force of this Federal Law on which tax amounts on value added were not accepted by the taxpayer to deduction on the date of entry into force of this Federal Law, and also the specified means acquired at the expense of after day of entry into force of this Federal Law for the purpose of performance of works (rendering the services) provided by the agreements existing on the date of entry into force of this Federal Law or signed after day of entry into force of this Federal Law.

6. Stipulated in Item 27.5 articles 200 of the Tax Code of the Russian Federation indicator ЦИМПпар for June, 2026 is calculated the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing and is published on the official site of the specified federal executive body in the Internet till July 21, 2026 inclusive.

 

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