In order to enhance the sustainable development of the Russian economy, support entrepreneurship and improve the application of the authorised economic operator framework, the President has ordered the introduction of a pilot scheme, to run in the Russian Federation until June 30, 2027, under which payment of value-added tax (VAT) collected by customs authorities on goods imported into the Russian Federation may be deferred.
The Executive Order sets out the timeframe, conditions, and participants of the pilot scheme.
The Prosecutor General’s Office and the Accounts Chamber have been instructed to take into account the provisions established by this Executive Order in the exercise of their powers.
The Ministry of Finance is authorised to issue official clarifications on the application of this Executive Order.
The Ministry of Finance and the Federal Customs Service have been instructed to submit a report on the results of the pilot scheme by August 30, 2027.