(Source: http://gopl.by/tax-free)

The system of VAT refunds on purchases of foreign citizens in Russia (tax free system) began to operate on the territory of the Russian Federation from January 1, 2018.

The right to return VAT will be granted to the citizens of foreign states being not members of the Eurasian Economic Union (EAEC). So that to receive tax free, people will need to purchase goods for an amount not less than 10 thousand roubles including tax within one day.

To receive a refund, the goods should be exported through the special checkpoints, the list of these will be established by the Russian government. VAT refunds will not apply to excisable goods.

Physical persons will be able to apply for tax refund within one year from the date of goods purchase, provided the goods are exported within three months from the date of their purchase. At the first stage the system will only be implemented in Moscow, St. Petersburg and Sochi.