Order of the Ministry of Economic Development of the Russian Federation dated 05.05.2023 No. 302 “On approval of the list of types of objects of the tourism industry” (registered with the Ministry of Justice of Russia on 07.06.2023 No. 73772) approved a list of types of objects of the tourism industry for the purposes of applying the tax rate for value added tax in the amount of 0 percent, provided for by subparagraphs 18 and 19 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation (hereinafter – the List).
Source: nalog.gov.ru
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