Reference
A Russian Government resolution establishes the procedure for the application of a zero VAT rate in the provision of goods (work, services) and property rights to FIFA and FIFA affiliates, as well as to confederations, the Russia 2018 Organising Committee, organisations affiliated with the Russia-2018 Organising Committee, national football associations, the Russian Football Union, providers of FIFA media information and suppliers of FIFA goods (work, services) and property rights related to the holding of championship events.
The resolution establishes the procedure for the application of a zero VAT rate in the form of a refund provided by the tax authorities to the said organisations on VAT paid for the procurement of goods (work, services) and property rights.
A similar procedure for the application of a zero VAT rate was established for goods (work and services) acquired by foreign organisers of the Winter Olympic Games in Sochi.
This VAT refund procedure applies to legal relations that arose after 1 October 2013.
This decision will help ensure VAT refund to the said organisations in accordance with the generally accepted international practice in holding major international competitions.