FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 20, 2020 No. 220-FZ

About modification of part the second the Tax Code of the Russian Federation regarding the organization of document flow with use of electronic documents (checks) for compensation of tax amount for value added which are drawn up to physical persons - to citizens of foreign states in case of realization of goods by it

Accepted by the State Duma on July 9, 2020

Approved by the Federation Council on July 15, 2020

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; 2002, No. 22, Art. 2026; 2005, No. 30, Art. 3129, 3130; 2006, No. 10, Art. 1065; 2007, No. 23, Art. 2691; No. 45, Art. 5432; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4593; No. 49, Art. 7015; 2013, No. 30, Art. 4049; 2014, No. 16, Art. 1838; No. 30, Art. 4239; No. 48, Art. 6647, 6663; 2016, No. 14, Art. 1902; No. 22, Art. 3098; 2017, No. 49, Art. 7307, 7313, 7322; 2018, No. 32, Art. 5095; 2019, No. 16, Art. 1826; No. 39, Art. 5374, 5375; 2020, No. 24, Art. 3746) following changes:

1) in Article 169.1:

a) in item 4:

in paragraph one to replace the word "issued" with the word "drawn up";

paragraph two after words "this Item," to add with the words "on documents (checks) for compensation of tax amount on paper and electronically";

b) state Item 6 in the following edition:

"6. The document (check) for compensation of tax amount is processed upon the demand of the physical person - the citizen of foreign state in case of realization to it the organization of retail trade within one calendar day of goods a minimum of 10 thousand rubles including tax.

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