Starting from the beginning of 2014 the rules of taxation of advance payment in export of goods changed.
Until the end of 2013, this advance payment was subject to the taxation under the condition that the export of goods occurred within 6 months. According to the new provisions, if before the export of goods the taxpayer has received a full or partial payment, the 0% tax rate could be used to that partial payment under the condition that the export of goods is made within 2 months from the end of the month in which the taxpayer received the payment (unless a longer term is justified by the specifics of the export of the case, confirmed by the terms of delivery of that export).
Thus the time that the goods should be exported would be considerably shortened (from 6 months to 2 months), and the lack of export of goods will result in taxation of the advance payment with the regular tax rate of 23%.