Encyclopedia

VDK


VDT — the volume (in tons) of diesel fuel, the release into circulation and circulation of which are permitted on the territory of the Russian Federation, respectively, produced from oil raw materials transferred by the taxpayer for processing under a consignment agreement outside the territory of the Russian Federation, for which excise duty was paid by him and which were sold in the tax period on the territory of the Russian Federation1.

  1. Tax Code of the Russian Federation, as amended on 2026-07-04, Article 200, paragraph 27.4 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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