ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 26, 2025 No. 231

About modification of the Order of the Government of the Russian Federation of June 10, 2019 No. 749

The government of the Russian Federation decides:

1. Bring in Item 1 of the list of the services rendered in case of the international airborne transportations it is direct at the international airports of the Russian Federation in case of which realization the taxation is made by the value added tax at the rate of 0 percent, No. 749 approved by the order of the Government of the Russian Federation of June 10, 2019 "About approval of the list of the services rendered in case of the international airborne transportations is direct at the international airports of the Russian Federation in case of which realization the taxation the value added tax is made at the rate of 0 percent, and recognition No. 588 which voided orders of the Government of the Russian Federation of May 23, 2018" (The Russian Federation Code, 2019, No. 24, the Art. 3101), the following changes:

a) in the subitem "b" of the word of "air terminal complex" shall be replaced with words "air terminal (terminal)";

b) in the subitem "v" of the word "aviation (transport)" to replace with the word "transport".

2. This resolution becomes effective since April 1, 2025, but 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.

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