Russia has published Federal Law No. 173-FZ of 28 April 2023, which provides that the 0% VAT rate will apply to the sale of goods to an individual in a foreign state in cases where the goods were previously exported by a Russian company or individual entrepreneur and shipped from a warehouse (premises) located in a foreign state. For this purpose, the foreign state must not be a member of the Eurasian Economic Union (EEU). To apply the 0% VAT rate, sellers must provide specified information …