ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 3, 2015 No. 784

About application of rate of the value added tax in the amount of 0 percent in case of sales of goods (works, services) and property rights of FIFA (Federation Internationale De Football Association), to the affiliated organizations FIFA, and also goods (works, services) and property rights in connection with implementation of actions to confederations, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, national football associations, the Football Union of Russia, producers of media information of FIFA, suppliers of goods (works, services) FIFA

According to the subitem 13 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 rate of the value added tax in the amount of 0 percent in case of sales of goods (works, services) and property rights of FIFA (Federation Internationale de Football Association), to the affiliated organizations FIFA, and also goods (works, services) and property rights in connection with implementation of actions to confederations, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, national football associations, the Football Union of Russia, producers of media information of FIFA, suppliers of goods (works, services) of FIFA.

2. The rules approved by this resolution are applied to the legal relationship which arose since October 1, 2013.

Approved by the Order of the Government of the Russian Federation of August 3, 2015 No. 784

Rules of application of rate of the value added tax in the amount of 0 percent in case of sales of goods (works, services) and property rights of FIFA (Federation Internationale De Football Association), to the affiliated organizations FIFA, and also goods (works, services) and property rights in connection with implementation of actions to confederations, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, national football associations, the Football Union of Russia, producers of media information of FIFA, suppliers of goods (works, services) FIFA

1. These rules establish procedure for application of rate of the value added tax in the amount of 0 percent in case of sales of goods (works, services) and property rights of FIFA (Federation Internationale de Football Association), to the affiliated organizations FIFA, and also goods (works, services) and property rights in connection with implementation of actions to confederations, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, national football associations, the Football Union of Russia, producers of media information of FIFA, suppliers of goods (works, services) by FIFA specified in the subitem 13 of Item 1 of article 164 of the Tax Code of the Russian Federation (further respectively - the organizations, the Code).

2. Application of rate of the value added tax in the amount of 0 percent concerning goods (works, services) and property rights acquired by the organizations is performed by compensation by tax authorities of the Russian Federation (further - tax authority) the value added tax considered in the price of goods (works, services) and property rights and paid upon their purchase.

3. The taxpayers of the value added tax realizing goods (works, services) and property rights to the organizations, 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 release of the taxpayer according to article 145 of the Code from fulfillment of duties of the taxpayer.

4. Compensation of the value added tax paid in case of purchase of goods (works, services) and property rights by the organizations is made according to the applications submitted by the organizations staying on the registry in tax authority on the bases provided by the Code in the form approved by federal executive body, the representative for control and supervision in the field of taxes and fees (further - the statement). The application is signed by the head of the organization or other representative it person and it is represented in tax authority in the place of registration.

5. For confirmation of justification of compensation of the value added tax concerning goods (works, services) and property rights acquired by the organizations the following originals of documents or their copies certified by the organizations are represented to tax authority along with the statement:

a) the agreements on purchase of goods (works, services) and property rights signed by the organization, and in the absence of the agreements signed by the organization and the seller of goods (works, services) and property rights, the exposed invoices provided by the subitem "b" of Item 5 of these rules - agreements on purchase of goods (works, services) and property rights based on which invoices, and agreements and (or) other documents confirming relations of the organization which addressed for compensation and faces to which the invoices provided by the subitem "b" of Item 5 of these rules are exposed are exposed;

b) the invoices constituted by sellers in case of sales of goods (works, services) and property rights of the organization with the allocated tax amount on value added, and in the cases established by the legislation of the Russian Federation - the invoices exposed by the organizations in case of execution of obligations of the tax agent by the organizations concerning transactions for sales of goods (works, services) and property rights;

c) the payment documents and (or) account statements confirming the actual transfer of money by the organization for payment of the corresponding goods (works, services) and property rights.

6. If sales of goods (works, services) and property rights to the organizations was performed without agreements made in simple written or notarial form originals of documents or their copies certified by the organizations provided by subitems "b" and "v" of Item 5 of these rules are represented to tax authority.

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