Tax free is a value added tax refund system (VAT).

Value added tax is refunded on purchases made by foreigners, when they leave a country in which things were acquired.

Refund amounts are more than 7% of a purchase amount and depend on a value added tax rate and on a Tax free commission operator.

On November 28, 2017 president of the Russia Vladimir Putin signed a decree introducing value added tax refunds for tourists from non-Eurasian Union countries (Russia, Belarus, Armenia, Kazakhstan and Kyrgyzstan).

The law came into force on 1 January, 2018. Foreigners can refund value added tax on the purchase price. To get the value added tax refund foreign tourists should make a purchase worth at least 10,000 rubles.

The exact amount and the percentage will be given by a shop assistant.