- Exemption from VAT for the implementation of tourist products in the field of domestic or inbound tourism is provided by tax legislation.
- The exemption applies from July 1, 2023, to June 30, 2027.
- Tourist product refers to a complex of transportation and accommodation services provided at a total price, regardless of the inclusion of the cost of excursion services or other services under the relevant contract.
- The Ministry of Finance of Russia states that the provision of tourist services without simultaneous accommodation of the tourist in the temporary place of stay and transportation from the permanent place of residence to the temporary place of stay does not qualify as the implementation of a tourist product.
- Therefore, the exemption from VAT does not apply in this case.
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
