According to the claims of the Russian export agency/company Rosoboronexport it can penetrate 600 mm steel armour (or equivalent armour) after penetrating ERA (explosive reactive armour).
This is not enough to penetrate the thickest parts of the armour of a modern tank, but the weaker spots (gun mask/mantlet, driver's position in the glacis, sides and rear) are penetratable.
The thickest armoured part of the turret (in case of the cast turrets sometimes called "cheeks") of all Soviet/Russian tanks made after the T-72A (and the corresponding export model T-72M1) should be immune against the PG-7VR if the smaller precursor charge is not too strong. Side hull and side turret armour of all Soviet tanks (and all Russians except the T-90MS) consits of pure steel and should be easily penetratable by the PG-7VR warhead.
Users... I can't list them now, but I am pretty sure that they should be findable via Google. At least the North Korean army has them (or some sort of copy from another country), as they paraded them a few times this year.
BRDM, BMP and BTR all have very thin homogenous steel armour (for all these vehicles below 50 mm [two inches] at the thickest part) - the basic RPG-7 warhead with armour penetration just above 300 mm steel armour is already enough to kill them, the PG-7VR will never have any problems to perforate their armour.
