of February 5, 2025 No. 110
About introduction of amendments to some acts of the Government of the Russian Federation
The government of the Russian Federation decides:
1. Approve the enclosed changes which are made to the list of processing equipment (including component parts and spare parts to it) which analogs are not made in the Russian Federation which import to the territory of the Russian Federation is not subject to taxation on value added, No. 372 approved by the order of the Government of the Russian Federation of April 30, 2009 "About approval of the list of processing equipment (including component parts and spare parts to it) which analogs are not made in the Russian Federation which import to the territory of the Russian Federation is not subject to taxation on value added" (The Russian Federation Code, 2009, No. 19, of Art. 2330; 2010, No. 41, Art. 5246; 2021, No. 23, Art. 4045; 2022, No. 17, Art. 2901; 2024, No. 37, Art. 5561).
2. Declare invalid the subitem "b" of Item 1 of the order of the Government of the Russian Federation of April 18, 2022 No. 690 "About modification of the list of processing equipment (including component parts and spare parts to it) which analogs are not made in the Russian Federation which import to the territory of the Russian Federation is not subject to taxation on value added" (The Russian Federation Code, 2022, No. 17, of the Art. 2901).
3. This resolution becomes effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of February 5, 2025 No. 110
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