Global Daily Tax News, Russia Offering Three Month VAT Deferral Scheme For Importers, (May 13, 2026)

Russia is to allow importers to defer payment of value-added tax on imported goods for up to three months, free from interest.

A Decree recently enacted by Russian authorities provides for the commencement of a pilot VAT deferral scheme for specific eligible importers, for consignments entering Russia from non-Eurasian Economic Union territories until the end of June 2027.

Both the importer and the taxpayer to whom the imported goods are being sold must apply the general tax regime, and the goods must be sold to individuals other than individuals acting as sole proprietors.

To be eligible, importers must either be an authorized economic operator or be listed by Russian authorities as being a systematically important organization for the Russian economy.

To benefit from the measure, an electronic request should be submitted to the Federal Customs Service in the manner established by regulations. The importer must provide either a cash deposit or bank guarantee.