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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 30, 2000 No. 1033

About application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them

(as amended on 19-08-2022)

According to the subitem 7 of Item 1 of article 164 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them.

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

The rules approved by this resolution are applied to the legal relationship which arose since January 1, 2001.

Prime Minister

Russian Federation M. Kasyanov

Approved by the Order of the Government of the Russian Federation of December 30, 2000 No. 1033

Rules of application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them

1. These rules determine procedure for application of zero rate by the value added tax (further hereinafter is referred to as - the zero tax rate) in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them.

2. The value added tax on the zero tax rate assesses the goods (works, services) realized for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations including the members of their families living together with them, based on the list of the states determined by the Ministry of Foreign Affairs of the Russian Federation together with the Ministry of Finance of the Russian Federation.

The taxation on the zero tax rate is applied on the terms of reciprocity.

3. Application of the zero tax rate concerning goods (works, services) acquired for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations including the members of their families living together with them, is performed by compensation by tax authorities of the value added tax considered in the price of goods (works, services) and paid upon their purchase, except for services in provision to lease of the real estate units provided by Items 21 and 22 of these rules and also in case of the voluntary conveyance in property of foreign state of federal real estate provided by Items 23 and 24 of these rules.

4. Ceased to be valid

6. Ceased to be valid

7. The taxpayers of the value added tax realizing goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families living together with them, expose invoices with indication of the tax rate in the amount of 20 (10) percent or with text (stamp) "Without tax (VAT)" in case of sales of goods (works, services) by the taxpayers exempted according to article 145 of the Tax Code of the Russian Federation from fulfillment of duties of the taxpayer, except for services in provision in lease of the real estate units provided by Items 21 and 22 of these rules and also in case of the voluntary conveyance in property of foreign state of federal real estate provided by Items 23 and 24 of these rules.

8. Compensation of the value added tax paid in case of purchase of goods (works, services) by the foreign diplomatic and equated to them representations either diplomatic or administrative technicians of these representations including the members of their families living together with them, is made according to the applications submitted on behalf of the foreign diplomatic and equated to them representations staying on the registry in tax authority of the Russian Federation (further - the statement). The application shall be signed by the head of the foreign diplomatic or equated to it representation or other representative it person and to be represented to tax authority in the place of registration. If the application is signed by the authorized person, in tax authority along with the statement the letter signed by the head of the foreign diplomatic or equated to it representation on terms of office of such person and its position is submitted.

9. For confirmation of justification of compensation of the value added tax concerning goods (works, services) acquired for official use by the foreign diplomatic or equated to it representation in tax authority along with the statement the official letter of the foreign diplomatic or equated to it representation (signed by the chief representative or person replacing it, certified by seal of this representation) with indication of the name of goods (works, services), confirmatory is submitted that these goods (works, services) are intended for official use by the foreign diplomatic or equated to it representation.

10. If sales of goods (works, services) to the foreign diplomatic or equated to it representation was performed based on the agreement made in simple written or notarial form and signed by the parties the following documents (their copy certified by the foreign diplomatic or equated to it representation) are submitted to tax authority:

a) the contract for purchase of goods (works, services) signed by the foreign diplomatic or equated to it representation, the including list of acquired goods (works, services) with indication of their cost;

b) the invoices exposed by sellers in case of sales of goods (works, services) to the foreign diplomatic or equated to it representation with the tax amount allocated separately on value added;

c) the payment document confirming the actual transfer by the diplomatic or equated to it representation of money for payment of the corresponding goods (works, services).

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