Tour operators will be able to apply the VAT exemption until December 31, 2030. The relevant amendments are contained in the officially published Federal Law No. 425-FZ dated 11/28/2025.
Starting from July 1, 2023, Article 149 of the Tax Code of the Russian Federation exempts operations on the sale of vouchers by tour operators from VAT. The relevant provisions were introduced into the Tax Code of the Russian Federation by Federal Law No. 389-FZ dated 07/31/2023. At the same time, according to the law, the benefit should be applied only until June 30, 2027 inclusive.
Federal Law No. 389-FZ of 07/31/2023 has now been amended to extend the validity period of the temporary VAT exemption for the sale of a tourist product in the field of domestic tourism and (or) inbound tourism by an organization engaged in tour operator activities until December 31, 2030.
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