The Federal Law excludes from the list of objects of value-added tax the sale of goods (labour and services) and property rights by subsidiaries of the Russia 2018 Organising Committee.
Also under the Federal Law, foreign citizens and stateless persons taking part in events covered by the provisions of the Federal Law On Preparation and Organisation of the 2018 FIFA Football World Cup and 2017 FIFA Confederation Cup and on Amendments to Russian Federation Legislative Acts, and also foreign citizens and stateless persons taking part in the sports competitions are exempt from the payment of the state fee for obtaining visas.