The document provides for the possibility of organizing electronic document circulation between all participants of the VAT compensation system to individuals - citizens of foreign countries.

It is expected that its adoption will ensure the rapid exchange of electronic checks.

In February, Finance Minister Anton Siluanov instructed the relevant departments to develop an electronic tax-free format. He emphasized that all procedures should be as user-friendly as possible.

The tax-free pilot project started in Russia in 2018, and subsequently it was expanded and extended.