The Size of the VDFO
The amount of the VDFP is determined as the product of the KDFP coefficient and the volume of sales (including on the basis of agency, commission or agency contracts) by a Russian organization included in the registry of bunker fuel suppliers, and/or a Russian organization holding a license to conduct loading and unloading activities (applicable to dangerous goods by rail transport, inland waterway transport, and in seaports), or a person who has concluded with an organization included in the registry of bunker fuel suppliers contracts under which objects used for bunkering (refueling) of vessels belonging to foreign organizations are utilized, during the tax period, of average distillates removed from the territory of the Russian Federation as provisions on water vessels in accordance with the law of the Eurasian Economic Union1.
Tax Code of the Russian Federation, as amended on 2021-01-01, Art. 200, para. 23 // RSZ RF. 2000. No. 32. Art. 3340. ↩