Services for organizing tourism and leisure within the territory of the Russian Federation
Services related to the organization of tourism and leisure within the territory of the Russian Federation — for the purposes of this paragraph, services related to the organization of tourism and leisure within the territory of the Russian Federation shall be deemed to include the following services provided under a contract for the implementation of a tourist product concluded by the employer with a tour operator or travel agent: 1) transportation services for tourists...; 2) accommodation services...; 3) excursion services1.
Tax Code of the Russian Federation, as amended on 2022-01-01, Article 255, subpara. 24.2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩