of December 30, 2022 No. 2538
About modification of the Order of the Government of the Russian Federation of February 6, 2018 No. 105
The government of the Russian Federation decides:
Approve the enclosed changes which are made to the order of the Government of the Russian Federation of February 6, 2018 No. 105 "About realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union" (The Russian Federation Code, 2018, No. 8, Art. 1200; 2019, No. 52, Art. 7959).
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of December 30, 2022 No. 2538
1. State Item 1 in the following edition:
"1. Determine that realization of pilot project on compensation to physical persons - citizens of foreign states of tax amount on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union is performed in the territories of the Republic of Buryatia, Republic of Mordovia, Republic of Tatarstan, Zabaykalsky Krai, Krasnodar Krai, Krasnoyarsk Krai, Primorsky Krai, Khabarovsk Krai, the Amur region, the Volgograd region, the Irkutsk region, the Kaliningrad region, the Leningrad region, the Moscow region, the Nizhny Novgorod Region, the Novgorod region, the Rostov region, the Samara region, Sverdlovsk region, of Moscow and St. Petersburg.".
2. To state the list of locations of the organizations of retail trade or their separate divisions for inclusion in the list of the organizations of retail trade specified in paragraph one of Item 5 of article 169.1 of the Tax Code of the Russian Federation, approved by the specified resolution in the following edition:
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