VAT rate 10%
A rate of 10% may apply if each of the following two conditions is met.
Condition 1. The product must be included in a special list in accordance with paragraphs. 1 item 2 art. 164 Tax Code of the Russian Federation. This list includes basic foods necessary for a healthy diet, but does not include delicacies. For example, the list includes vegetables, milk and products made from it, meat and products from it, except for tenderloin, tongue, sausages, smoked meats and canned food.
The composition of the list changes frequently, inclusions and exclusions occur, and changes must be constantly monitored. For example, from October 2021 it included berries and fruits, including watermelons.
To apply a 10% rate, the product code must be present in any of the following lists:
- All-Russian Product Classifier (OKPD2) for domestic goods, in accordance with Government Decree No. 908 dated December 31, 2004 “On approval of lists of codes for types of food products and goods for children subject to value added tax at a tax rate of 10 percent”;
- Commodity nomenclature of foreign economic activity (TN FEA) - for imports, in accordance with letter of the Ministry of Finance of Russia dated July 4, 2012 No. 03-07-08/167.
If the product code is not in any of these lists, the seller has the right to apply only a tax rate of 20% when calculating VAT.
Condition 2. The taxpayer must himself confirm his right to a 10% rate. This requires any document certifying the compliance of the food product with technical regulations, according to the letter of the Federal Tax Service of the Russian Federation dated December 7, 2011 No. ED-3-3 / [email protected] and the resolution of the Federal Antimonopoly Service of the North-Western District dated February 1, 2012 No. A56-29589/2011) .
Such documents include:
- certificate of conformity;
- declaration of conformity.
Unfortunately, there is judicial practice not in favor of taxpayers who are trying to document the 10% VAT rate (Resolutions of the Federal Antimonopoly Service of the North-Western District dated 02.28.2014 No. A56-9963/2013, FAS Moscow District dated 03.13.2008 No. KA-A40/1415 -08).
In accordance with the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] , the tax base and tax calculated at the VAT rate of 10% are reflected in line 020 (columns 3 and 5) of the VAT return.
Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service
Food products and goods for children. A 10% VAT rate is applied according to the List
On approval of lists of codes for types of food products and goods for children subject to value added tax at a tax rate of 10 percent
Decree of the Government of the Russian Federation of December 31, 2004 No. 908
In accordance with paragraph 2 of Art. 164 Tax Code of the Russian Federation
Taxation with value added tax is carried out
at a tax rate of 10%
on the sale of certain types
of food products, goods for children and medical goods
of domestic and foreign production, as well as on the sale of
periodicals
, with the exception of periodicals of an advertising or erotic nature, and
book products
related to education, science and culture, with the exception of book products of an advertising or erotic nature.
Clause 2 art. 164 Tax Code of the Russian Federation
it has been determined that
the codes
of types of products subject to VAT at a tax rate of 10%, in accordance with the All-Russian Classifier of Products, as well as the Commodity Nomenclature of Foreign Economic Activity,
are determined by the Government of the Russian Federation
.
Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 approved:
– a list of codes for types of food products in accordance with the All-Russian Classification of Products, subject to value added tax at a tax rate of 10 percent upon sale;
– a list of codes for types of food products in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation, subject to value added tax at a tax rate of 10 percent when imported into the customs territory of the Russian Federation;
– a list of codes for types of goods for children in accordance with the All-Russian Classifier of Products, subject to value added tax at a tax rate of 10 percent upon sale;
– a list of codes for types of goods for children in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation, subject to value added tax at a tax rate of 10 percent when imported into the customs territory of the Russian Federation.
Let us recall that previously, by Decree of the Government of the Russian Federation dated January 23, 2003 No. 41, only the List of types of periodicals and book products
related to education, science and culture, subject to value added tax at a rate of 10 percent upon their implementation.
Due to the lack of codes defined by the Government of the Russian Federation for the types of food products, goods for children and medical goods of domestic and foreign production, in respect of which a tax rate of 10% is applied, questions constantly arose as to which goods a preferential tax rate can be applied.
There is now certainty as to what types of food products and goods for children are subject to VAT at a rate of 10%.
In this issue we publish a List of codes for types of food products in accordance with the All-Russian Classifier of Products, subject to value added tax at a tax rate of 10 percent upon sale
.
| Code OK 005-93 | Name of product |
| Livestock and poultry in live weight | |
| 98 1300 | Number of dairy cattle (98 1310 - 98 1330) |
| 98 1400 | Number of beef cattle (98 1410 - 98 1429) |
| 98 1600 | Number of buffaloes (98 1610 - 98 1627) |
| 98 1800 | Number of yaks (including sarlyks) (98 1810 - 98 1827) |
| 98 1930 | Number of adult cattle (98 1931 - 98 1939) |
| 98 1940 | Heifers and heifers of cattle (98 1941 - 98 1949) |
| 98 1950 | Bulls and steers of all ages (98 1951 - 98 1959) |
| 98 1960 | Bulls and castrati of all ages (98 1961 - 98 1967) |
| 98 1970 | Cattle for fattening and feeding (98 1971 - 98 1974) |
| 98 1980 | Young dairy and beef cattle not included in the main groups (98 1981 - 98 1988) |
| 98 1990 | Number of cattle not included in the main groups (98 1991 - 98 1999) |
| 98 2200 | Number of pigs (98 2210 - 98 2259) |
| 98 2920 | Number of adult pigs not included in the main groups (98 2921 - 98 2929) |
| out of 98 2930 | Pigs of other groups (98 2931 - 98 2938) |
| 98 3200 | Number of fine wool sheep (98 3210 - 98 3228) |
| 98 3300 | Number of semi-fine fleece sheep (98 3310 - 98 3328) |
| 98 3400 | Number of semi-coarse-wool sheep (98 3410 - 98 3428) |
| 98 3500 | Number of coarse-wool sheep (non-karakul and smushkovye) (98 3510 - 98 3528) |
| 98 3600 | Livestock of Karakul and Smushkov sheep (98 3610 - 98 3629) |
| 98 3810 | Adult goats (98 3811 – 98 3813) |
| 98 3820 | Young goats of all ages (98 3821 - 98 3828) |
| out of 98 3960 | Number of sheep and goats (98 3961 - 98 3968) |
| 98 3970 | Other livestock of sheep and goats (98 3971 - 98 3979) |
| 98 3980 | Number of sheep (98 3981- 98 3989) |
| 98 3990 | Number of sheep without Karakul and Smushkovye (98 3991 - 98 3997) |
| 98 4136 | Adult egg hens of industrial flock for slaughter |
| 98 4711 | Day old chicks of egg breeds |
| 98 4731 | Day-old chickens of meat and meat-egg breeds |
| 98 4741 | Day old ducklings |
| 98 4751 | Goslings daily allowance |
| 98 4761 | Turkey poults daily allowance |
| 98 4771 | Caesar's daily allowance |
| 98 4781 | Quail daily allowance |
| 98 4800 | Poultry population of all types (98 4810 - 98 4883) |
| 98 4940 | Number of adult birds of all types (98 4941 - 98 4949) |
| 98 4950 | Number of all poultry (adults and young) (98 4951 - 98 4959) |
| 98 4960 | Young chickens (98 4961 - 98 4966) |
| out of 98 4970 | Number of young poultry of all types (98 4971 - 98 4977, 98 4979) |
| 98 4980 | Young birds not included in previous groups (98 4981 - 98 4985) |
| 98 5300 | Number of breeding horses (98 5310 - 98 5328) |
| 98 5400 | Number of custom horses (98 5410 – 98 5429) |
| 98 5520 | Number of donkeys (98 5521 - 98 5527) |
| 98 5620 | Number of mules (including hinnies) (98 5621 - 98 5625) |
| 98 5920 | Number of horses (98 5921- 98 5929) |
| 98 5930 | Young horses (98 5931 - 98 5939) |
| 98 5940 | Young horses by sex and age (98 5941- 98 5946) |
| 98 5960 | Number of donkeys, ponies (98 5961 - 98 5964) |
| 98 6200 | Reindeer population (98 6210 - 98 6238) |
| 98 6400 | Number of sika deer (98 6410 - 98 6426) |
| 98 6600 | Livestock of deer (98 6610 - 98 6626) |
| 98 6800 | Number of camels (98 6810 - 98 6824) |
| 98 6920 | Livestock of other sex and age groups of reindeer (98 6921- 98 6926) |
| 98 6940 | Number of camels (dromedaries and bactrians) (98 6941 - 98 6949) |
| 98 7120 | Number of rabbits (98 7121 - 98 7126) |
| 98 9300 | Zebu population (98 9310 - 98 9399) |
| 98 9500 | Number of cattle (including buffalo, yak, zebu, sarlyk) (98 9510 - 98 9599) |
| 98 9660 | Number of other age and sex groups of buffaloes (98 9661 - 98 9669) |
| 98 9670 | Livestock of other sex and age groups of yaks (including sarlyks) (98 9671 - 98 9679) |
| 98 9680 | Livestock and poultry for slaughter (98 9681 - 98 9688) |
| 98 9690 | Other livestock and poultry (98 9691 - 98 9696) |
| Meat and meat products (with the exception of delicacies: tenderloins, veal, tongues, sausages - raw smoked premium, raw smoked semi-dry premium, dry-dried, stuffed premium; smoked pork, lamb, beef, veal, poultry - balyk, carbonade, neck , ham, pastrami, sirloin; baked pork and beef; canned food - ham, bacon, carbonate and jellied tongue) | |
| 92 1110 | Beef (92 1111 – 92 1113) |
| 92 1130 | Pork (92 1131 - 92 1136) |
| 92 1140 | Lamb (92 1141 – 92 1143) |
| 92 1150 | Goat meat (92 1151 – 92 1153) |
| 92 1160 | Poultry meat (92 1161 - 92 1169) |
| 92 1170 | Horse meat (92 1171 – 92 1174) |
| 92 1180 | Rabbit meat (92 1181 - 92 1183) |
| 92 1190 | Other types of meat (92 1191 - 92 1198) |
| 92 1200 | By-products (92 1210 – 92 1234) |
| out of 92 1310 | Boiled sausage products (92 1312 - 92 1319) |
| 92 1320 | Sausages and sausages (92 1321, 92 1322) |
| 92 1330 | Semi-smoked sausages (including poultry) (92 1331, 92 1332) |
| out of 92 1340 | Sausages / hard smoked |
| out of 92 1341 | — raw smoked (except premium) |
| 92 1342 | - boiled-smoked |
| out of 92 1350 | Smoked meats / |
| out of 92 1351 | - from pork (except for balyk, carbonade, neck, ham, pastrami, sirloin, baked pork) |
| out of 92 1352 | — beef (except pastrami, sirloin, baked beef) |
| 92 1353 | - from lamb |
| out of 92 1355 | - poultry (except pastrami) |
| out of 92 1356 | - from venison (except neck, ham, fillet) |
| out of 92 1357 | - from offal (except tongues) |
| 92 1360 | Horse meat sausages (92 1361, 92 1362) |
| 92 1370 | Jellies and other types of sausages (92 1371, 92 1372) |
| 92 1410 | Semi-finished minced meat products (92 1411 - 92 1413) |
| 92 1420 | Semi-finished frozen meat products (92 1421 - 92 1426) |
| 92 1430 | Natural portioned semi-finished products (92 1431 - 92 1436) |
| 92 1440 | Semi-finished portioned breaded natural products (92 1441 - 92 1445) |
| 92 1450 | Small-piece natural semi-finished products (92 1451 - 92 1455) |
| out of 92 1460 | Semi-finished large-piece natural products / |
| out of 92 1461 | - beef (except tenderloin) |
| out of 92 1462 | - pork (except tenderloin) |
| out of 92 1463 | - lamb (except tenderloin) |
| out of 92 1465 | - other (except tenderloin) |
| 92 1470 | Culinary products (92 1471 - 92 1477) |
| 92 1500 | Edible animal fats (92 1510 - 92 1524) |
| 92 1610 | Canned stewed meat (92 1611 - 92 1619) |
| 92 1621 | Canned minced meat |
| 92 1622 | Pates |
| 92 1624 | Canned / beef |
| out of 92 1625 | - from pork (except bacon, carbonate) |
| 92 1626 | - from lamb |
| 92 1627 | - from poultry meat |
| 92 1628 | - from meat of other types of animals (including rabbit meat) |
| out of 92 1629 | - from offal (except aspic tongue) |
| 92 1630 | Freeze-dried meat products and bouillon cubes (92 1631, 92 1632) |
| 92 1700 | Canned meat, vegetable and lard and legumes (92 1710 - 92 1725) |
| from 92 1920 | Boiled feed / |
| 92 1921 | — humidity 60% |
| 92 1922 | — humidity 80% |
| out of 92 1970 | Bone / |
| 92 1974 | — food |
| 98 6343 | Sika deer meat |
| 98 6543 | Deer meat |
| 98 9653 | Meat and meat products in terms of meat |
| Milk and dairy products (including ice cream produced on their basis, with the exception of ice cream produced on a fruit and berry basis, fruit and edible ice) | |
| 92 2100 | Animal oil (92 2110 - 92 2122) |
| 92 2200 | Dairy products, except low-fat (92 2210 - 92 2295) |
| 92 2310 | Powdered milk, freeze-dried, except skim milk (92 2311 - 92 2317) |
| 92 2320 | Dry cream, freeze-dried (92 2321 - 92 2328) |
| 92 2330 | Dry mixes for ice cream. Dry milk and cream products (92 2331 - 92 2334) |
| 92 2350 | Dry fermented milk products, freeze-dried (92 2351 - 92 2354) |
| 92 2360 | Powdered milk, sublimated skimmed (92 2361, 92 2362) |
| 92 2370 | Dry buttermilk and dry products made from buttermilk (92 2371 - 92 2373) |
| 92 2380 | Powdered whole milk substitute (92 2381) |
| 92 2390 | Dry whey and dry whey products (92 2391 - 92 2393) |
| 92 2400 | Low-fat dairy products (including cheese and feta cheese) (92 2410 - 92 2482) |
| 92 2500 | Fat cheeses (including feta cheese) (92 2510-92 2592) |
| 92 2600 | Milk-containing products and canned food (92 2610 - 92 2689) |
| out of 92 2710 | Condensed milk (92 2711, 92 2714 - 92 2719) |
| out of 92 2720 | Condensed cream (92 2721, 92 2724, 92 2729) |
| 92 2810 | Creamy ice cream (92 2811 - 92 2815) |
| 92 2820 | Milk ice cream (92 2821 - 92 2825) |
| 92 2840 | Amateur ice cream, fermented milk, sherbet (92 2841 - 92 2847) |
| 92 2870 | Ice cream sundae (92 2871 – 92 2875) |
| out of 92 2880 | Soft ice cream (92 2881, 92 2882) |
| 92 2890 | Mixes for soft ice cream (92 2891- 92 2893) |
| out of 92 2910 | Casein dry (92 2912) |
| 92 2920 | Milk sugar (92 2921 - 92 2925) |
| 92 2930 | Condensed whey (92 2931, 92 2932) |
| 92 3210 | Dairy industry waste (92 3211 - 92 3213) |
| 92 3220 | Waste from the butter and cheese industry (92 3221 - 92 3229) |
| 98 1112 | Dairy cattle milk |
| 98 1212 | Beef cattle milk |
| 98 1512 | Buffalo milk |
| 98 1712 | Yach's milk |
| 98 1912 | Cow's milk |
| 98 3112 | Fine sheep milk |
| 98 3122 | Milk from semi-fine sheep |
| 98 3132 | Milk from semi-coarse sheep |
| 98 3142 | Milk from coarse-wool sheep (without Karakul and Smushkovye) |
| 98 3152 | Milk from Karakul and Smushkov sheep |
| 98 3712 | Milk of downy goats |
| 98 3722 | Wool goat milk |
| 98 3732 | Milk from dairy goats |
| 98 3742 | Milk from coarse goats |
| 98 3912 | Sheep and goat milk |
| 98 3922 | Sheep milk |
| 98 3932 | Sheep milk (without karakul and smushkov) and goat milk |
| 98 3952 | Goat milk |
| 98 5112 | Milk from the main herd of breeding horses |
| 98 5212 | Milk from adult custom horses |
| 98 5912 | Mare's milk |
| 98 6112 | Reindeer milk |
| 98 6712 | Dromedar's milk |
| 98 6722 | Bactrian milk |
| 98 6932 | Camel milk |
| 98 9212 | Zebu milk |
| 98 9412 | Cattle milk (including buffalo, yak, zebu) |
| 98 9610 | Milk and dairy products (98 9612 - 98 9616) |
| Egg and egg products | |
| 92 1990 | Egg products (92 1991 - 92 1993) |
| 98 4115 | Egg of adult chickens of the parent flock |
| 98 4125 | Eggs of young chickens of the parent flock |
| 98 4135 | Egg of adult egg-laying hens of industrial flock |
| 98 4145 | Eggs of young chickens of industrial flocks |
| 98 4155 | Egg of adult meat and meat-egg chickens |
| 98 4165 | Eggs of young meat and meat-egg chickens |
| 98 4215 | Duck egg |
| 98 4315 | Geese egg |
| 98 4415 | Turkey egg |
| 98 4515 | Guinea fowl egg |
| 98 4615 | Quail egg |
| 98 4716 | Egg waste from incubation of eggs of laying hens |
| 98 4736 | Egg-waste from incubation of eggs of meat and meat-egg breeds of chickens |
| 98 4746 | Egg waste from duck egg incubation |
| 98 4756 | Egg waste from incubation of goose eggs |
| 98 4766 | Egg waste from incubation of turkey eggs |
| 98 4776 | Egg waste from incubation of guinea fowl eggs |
| 98 4786 | Egg waste from incubation of quail eggs |
| 98 4910 | Bird egg (98 4911 - 98 4919) |
| 98 4939 | Eggs and egg products calculated per egg |
| Vegetable oil | |
| from 91 4110 | Vegetable oil from seeds with low oil content (91 4111 - 91 4113, 91 4115) |
| 91 4120 | Vegetable oil from seeds with medium oil content (91 4121 - 91 4125) |
| 91 4130 | Vegetable oil from seeds with high oil content (91 4131 - 91 4137) |
| from 91 4140 | Vegetable oil from nut kernels and fruit pulp (91 4141 - 91 4148) |
| out of 91 4160 | Vegetable oil from waste from cereal and other food production (91 4162, 91 4164 - 91 4166) |
| 91 4190 | Vegetable oil - mixture (91 4192 - 91 4196) |
| Margarine | |
| 91 4200 | Margarine products (91 4210 - 91 4213, 91 4230 - 91 4234) |
| 91 4800 | Melted spreads and mixtures (91 4810 - 91 4819, 91 4820 - 91 4823) |
| Sugar, including raw sugar | |
| out of 91 1100 | Sugar (91 1110 - 91 1143, 91 1190, 91 1191) |
| Salt | |
| 91 9210 | Block salt (91 9211, 91 9212) |
| 91 9220 | Crushed salt (91 9221 - 91 9223) |
| 91 9230 | Evaporated salt (91 9231 - 91 9239) |
| 91 9240 | Ground salt (91 9241 - 91 9244) |
| 91 9270 | Table salt brine (sodium chloride) (91 9271 - 91 9273) |
| Grain, feed, feed mixtures, grain waste | |
| 92 1950 | Dry animal feed (meat and bone) (92 1951 - 92 1959) |
| 92 8210 | Fish meal (92 8212, 92 8213) |
| 92 8220 | Seafood, whale and sea animal meal (92 8221, 92 8222) |
| out of 92 9120 | Non-medical antibiotics (92 9121) |
| out of 92 9140 | Premixes (92 9141 - 92 9143) |
| 92 9500 | Other products of the flour and cereal industry, by-products and waste (92 9510 - 92 9533) |
| 92 9610 | Compound feed from raw materials from state resources, collective farms and state farms (92 9611 - 92 9619) |
| 92 9630 | Feed concentrate / |
| 92 9631 | — amido-vitamins for ruminants |
| 92 9640 | Feed mixtures / |
| 92 9641 | - for ruminants |
| 92 9700 | Bakery products, grain (for industrial processing) (92 9710 - 92 9720) |
| out of 97 1100 | Winter grain crops (except straw) (97 1110 - 97 1180) |
| 97 1200 | Spring wheat (97 1210 - 97 1248) |
| 97 1300 | Corn for grain (97 1310 - 97 1363) |
| out of 97 1400 | Other cereal spring crops (except straw) (97 1410 - 97 1459) |
| out of 97 1500 | Cereal crops (except straw) (97 1510 - 97 1569) |
| out of 97 1600 | Main leguminous crops (except straw) (97 1610 - 97 1699) |
| out of 97 1700 | Other leguminous crops (except straw) (97 1710 - 97 1739) |
| out of 97 1900 | Additional groupings of grain and legume products (except straw) (97 1910 - 97 1989) |
| 97 5911 | Grain of cereals and leguminous repeated (stubble) and intercroppings |
| out of 97 5940 | Stern / |
| 97 5942 | — grains (without milky-waxy corn) |
| Oil seeds and products of their processing (meals, cakes) | |
| 91 4611 | Cake and meal / food |
| 91 4612 | - feed |
| 91 4615 | Food flour from meal and cakes |
| out of 91 4630 | Kernel / oilseed |
| 91 4631 | - sunflower seeds |
| from 97 2110 | Main oilseeds (97 2111 - 97 2115, 97 2117, 97 2118) |
| 97 2121 | Spring rape (colza) |
| 97 2124 | Safflower |
| 97 2221 | Fiber flax seeds |
| 97 2231 | Central Russian hemp seeds |
| 97 2241 | Southern hemp seeds |
| out of 97 2512 | Poppy and oilseed (except medicinal) |
| 97 2911 | Rape |
| out of 97 2930 | Seeds and fruits of oilseeds and essential oils (97 2931 - 97 2933, 97 2936) |
| out of 97 2941 | Raw cotton (except cotton fiber) |
| 97 2942 | Flax seeds |
| 97 2944 | Hemp seeds (Central Russian and southern) |
| 97 5912 | Sunflower seeds for repeated (stubble) and intercropping |
| Bread and bakery products (including butter, crackers and bagel products) | |
| 91 1300 | Bread made from rye flour and from a mixture of different types of flour (91 1310 - 91 1358) |
| 91 1400 | Wheat flour bread (91 1450 - 91 1498) |
| 91 1500 | Bakery products (91 1550 - 91 1588) |
| 91 1600 | Bakery products (91 1650 - 91 1683) |
| 91 1700 | Bagel products (91 1760 - 91 1788) |
| 91 1800 | Rustic products (crackers, croutons, crispbreads) (91 1820 - 91 1896) |
| 91 1900 | Pies, pies and donuts (91 1960 - 91 1985) |
| 91 9660 | Breadcrumbs (91 9661, 91 9662) |
| Groats | |
| 91 9610 | Cereals (corn, wheat, rice) (91 9611 - 91 9613) |
| 92 9400 | Cereals (92 9410 – 92 9498) |
| Flour | |
| 92 8322 | Fish meal for food |
| 92 9300 | Flour (92 9310 – 92 9357) |
| Pasta | |
| 91 4900 | Pasta products (91 4910 – 91 4972) |
| Live fish (with the exception of valuable species: whitefish, Baltic and Far Eastern salmon, sturgeon (beluga, bester, sturgeon, stellate sturgeon, sterlet), salmon, trout (except sea), nelma, chum salmon, chinook salmon, coho salmon, muksun, omul, Siberian whitefish and Amur, chir) | |
| 92 4100 | Herring (92 4110 – 92 4147) |
| 92 4200 | Sardines, sprat and other fish (92 4210 - 92 4280) |
| 92 4300 | Cod fish (92 4310 – 92 4390) |
| 92 4400 | Flounder, halibut, sea bass and other fish (92 4410 - 92 4493) |
| out of 92 4500 | Capelin, Argentina, bonito and other fish (92 4510 - 92 4575) |
| out of 92 4600 | Salmon fish (92 4612, 92 4614, 92 4616, 92 4630 - 92 4634, 92 4693) |
| 92 4700 | Freshwater fish (92 4710 – 92 4793) |
| 92 4800 | Other freshwater fish (92 4810 - 92 4875) |
| 92 4900 | Other sea fish (92 4910 - 92 4999) |
| 98 8121 | Marketable pond, lake and river fish |
| Sea and fish products, including chilled, frozen and other types of processed fish, herring, canned food and preserves (with the exception of delicacies: sturgeon and salmon caviar; white fish, Baltic salmon, sturgeon fish - beluga, bester, sturgeon, stellate sturgeon, sterlet; salmon; backs and teshya of cold-smoked nelma; chum salmon and chinook lightly salted, medium-salted and salted salmon; backs chum salmon, chinook salmon and cold-smoked coho salmon, teshi chum salmon and cold-smoked chinook salmon; backs of muksun, omul, Siberian and Amur whitefish, cold-smoked whitefish; preserved fillets - slices of Baltic salmon and Far Eastern salmon; crab meat and sets of individual limbs boiled-frozen crabs; lobsters) | |
| 92 6120 | Chilled fish (without herring) (92 6121 - 92 6129) |
| 92 6130 | Frozen fish (without herring) (92 6131 - 92 6137) |
| 92 6140 | Frozen fish fillet (without herring) (92 6141, 92 6142) |
| 92 6150 | Specially cut fish (without herring) (92 6151 – 92 6154) |
| 92 6160 | Minced food (92 6161) |
| out of 92 6200 | Salted, spicy salted and pickled fish (without herring) (except for delicacies) (92 6210 - 92 6283) |
| out of 92 6300 | Smoked, dried and dried fish and balyk products (without herring) (except for delicacies) (92 6310 - 92 6395) |
| 92 6451 | Frozen caviar |
| 92 6490 | Other caviar (92 6491 - 92 6499) |
| out of 92 6500 | Edible seafood (except gourmet) (92 6510 - 92 6574) |
| out of 92 6600 | Culinary products (except gourmet food) (92 6610 - 92 6684) |
| 92 6700 | Other food waste (food waste from cutting) (92 6710 - 92 6770) |
| out of 92 6800 | Packaged fish products (except gourmet products) (92 6820 - 92 6891) |
| 92 6900 | Herring of all types of processing (92 6910 - 92 6998) |
| 92 7110 | Canned fish in oil (92 7111 - 92 7119) |
| 92 7120 | Canned fish in tomato sauce (92 7121 - 92 7129) |
| out of 92 7130 | Natural canned fish (92 7131, 92 7134, 92 7135, 92 7139) |
| 92 7140 | Fish pate (92 7141) |
| 92 7150 | Canned fish and vegetables (fish and vegetables) (92 7151 - 92 7156) |
| 92 7160 | Other canned fish (92 7161 - 92 7168) |
| 92 7200 | Preserved fish (canned fish, non-sterilizable) (92 7210 - 92 7252) |
| 92 7300 | Canned seafood (92 7310 – 92 7319) |
| 92 7400 | Seafood preserves (92 7410 – 92 7414) |
| out of 92 7990 | Sets (assorted) (except gourmet) (92 7991) |
| 92 8342 | Krill protein paste |
| out of 92 8370 | Meat of whales and sea animals (92 8373) |
| 92 8380 | Whale liver |
| 98 9931 | Fish/food products (without canned food) |
| 98 9932 | - canned food |
| Baby and diabetic food products | |
| 91 6160 | Canned baby and diet food (91 6161 – 91 6164) |
| 91 6218 | Canned tomatoes for children |
| 91 6361 | Canned homogenized baby food |
| 91 6362 | Canned pureed baby food |
| 91 6363 | Baby food juices |
| 91 6365 | Canned fruit diabetics |
| out of 91 9700 | Dry products for children's, dietary and medical-prophylactic nutrition and waste from their production (91 9710 — 91 9769) |
| from 92 2210 | Drinking milk (92 2218) |
| 92 2236 | Liquid fermented milk products for baby food |
| out of 92 2250 | Sour cream and sour cream products (92 2256) |
| 92 2285 | Curd products for baby food |
| out of 92 2290 | Cottage cheese (92 2295) |
| out of 92 2320 | Dry cream, freeze-dried (92 2324) |
| 92 2340 | Powdered milk (replacing mother's milk) and powdered milk formulas for young children (92 2341, 92 2342) |
| out of 92 2410 | Cottage cheese (92 2414) |
| 92 2423 | Curd products for baby food |
| out of 92 2440 | Drinking milk (92 2443) |
| 92 2452 | Milk drinks for baby food |
| 92 2467 | Low-fat liquid fermented milk products for baby food |
| 92 2940 | Dairy products for baby food for preventive and therapeutic purposes and bacterial concentrates |
| 92 2950 | Structured dairy products for baby food |
| out of 92 7150 | Canned fish and vegetables (fish and vegetables) (92 7156) |
| out of 91 8920 | Wet-ground germ / |
| 91 8921 | - corn |
| 91 8940 | Gluten (91 8941 – 91 8943) |
| Vegetables (including potatoes) | |
| 97 2311 | Sugar beet roots |
| 97 2321 | Root crops of sugar beet |
| 97 2926 | Sugar beet single-seeded varieties |
| 97 2948 | Root crops of sugar beet single-seeded varieties |
| 97 3111 | Early and mid-early potato tubers |
| 97 3112 | Mid-season, mid-late and late-ripening potato tubers |
| 97 3121 | Sweet Potato Tubers |
| 97 3210 | Cabbage (97 3211 – 97 3219) |
| 97 3220 | Vegetable root vegetables (97 3221 - 97 3229) |
| 97 3230 | Vegetable bulbous crops (97 3231 - 97 3239) |
| 97 3240 | Solanaceous vegetable crops (97 3241 - 97 3245) |
| 97 3250 | Vegetable pumpkin crops (97 3251 - 97 3253) |
| 97 3261 | Vegetable peas (green peas) |
| 97 3262 | Common beans |
| 97 3263 | Vegetable lima beans |
| 97 3264 | Vegetable beans |
| 97 3265 | Sweet corn on the cob of milky-waxy ripeness |
| 97 3270 | Vegetable salad crops (97 3271 - 97 3276) |
| 97 3280 | Green vegetable crops (97 3281 - 97 3289) |
| 97 3290 | Perennial vegetable crops (97 3291 - 97 3299) |
| 97 3321 | Heads of vegetable cabbage |
| 97 3322 | Root crops of biennial vegetable crops |
| 97 3342 | Horseradish rhizomes |
| 97 3413 | Table pumpkin (fruit) |
| 97 3511 | Winter greenhouse vegetables |
| 97 3521 | Spring greenhouse vegetables |
| 97 3531 | Greenhouse vegetables |
| 97 3541 | Vegetables from other insulated soil |
| 97 3551 | Hydroponic vegetables |
| out of 97 3910 | Potatoes, vegetables and melons (except melons) (97 3911 - 97 3918) |
| 97 3920 | Vegetables (open and closed ground) (97 3921 - 97 3929) |
| 97 3931 | Potato tubers |
| 97 3932 | Open ground vegetables |
| 97 3933 | Cabbage (vegetables) |
| 97 3935 | Other open ground vegetables |
| 97 3940 | Vegetables in protected ground (97 3941 -97 3949) |
| 97 3952 | Vegetables in film greenhouses |
| 97 3955 | Vegetables sowing under film |
| 97 3957 | Vegetables of insulated soil and soil under film |
| 97 5913 | Repeated (stubble) and intercropping potatoes |
| 97 5914 | Repeated (stubble) and intercropping vegetables |
| 97 5921 | Potatoes inter-row (compacted) crops |
| 97 5922 | Vegetables inter-row (compacted) crops |
| Note. | The belonging of domestic food products to the food products listed in this list is confirmed by the compliance of the OKP classification codes 005-93 (OKP) given in this list with the OKP codes specified in the national standard, industry standard, technical specification. |
(Continued in No. 4 “A-E”)
VAT rate 0%
Zero VAT rate according to clause 1. Art. 164 of the Tax Code of the Russian Federation applies to the sale of food products outside the Russian Federation. The taxpayer must independently justify the application of this rate and, within 180 days from the date of customs clearance, provide the following documents:
- copies of customs declarations or their registers, including electronic ones, in accordance with paragraph 15 of Art. 165 Tax Code of the Russian Federation, clause 10 art. 1 of the Law of December 29, 2014 No. 452-FZ “On amendments to Art. 165 Tax Code of the Russian Federation";
- copies of shipping/transport documents or their registers, including electronic ones;
- copies of agreements with counterparties.
When applying a zero rate, the taxpayer fills out section 4 of the VAT return. If he was unable to collect the above package of documents on time, he is only entitled to apply a VAT tax rate of 20% or (if the relevant conditions described above are met) - 10%. In such cases, section 6 is filled out in the VAT return.
Exemption from calculation and payment of VAT on food products
Companies and individual entrepreneurs are exempt from VAT in any of two cases:
- In accordance with paragraph 5. paragraph 2. Art. 149 of the Tax Code of the Russian Federation - if they produced or sold products in the canteens of educational or medical institutions. And yet, then the taxpayer is also obliged to independently justify the exemption from the calculation and payment of VAT. To do this, in accordance with the letter of the Ministry of Finance of the Russian Federation dated December 3, 2014 No. 03-07-15/61906, he must provide licenses for the provision of medical or educational services.
- If the taxpayer is in a special regime and is exempt from working with VAT. In accordance with paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, a taxpayer using the simplified tax system is exempt from paying VAT in all cases, except for the following: products are imported into the territory of the Russian Federation or such taxpayer is a tax agent. Individual entrepreneurs on a patent are also exempt from paying VAT, unless they conduct activities that are not covered by the PSN, do not import products into the territory of the Russian Federation and do not carry out transactions taxed under Art. 174.1 Tax Code of the Russian Federation.
The cost of food products exempt from VAT is reflected under code 1010232 in section 7 of the VAT tax return.
Keep VAT records in the Kontur.Accounting web service: there is a built-in system for checking VAT calculations. The service will tell you which documents need to be added and which transactions to check in order to reduce the amount of VAT and avoid fines. In Accounting - simple accounting, payroll, reporting, integration with banks and cash desks. The first two weeks are free for all newbies.
Results
A taxpayer who is engaged in the production and sale of food products can apply the full variety of rates provided for by the Tax Code of the Russian Federation, as well as tax exemptions.
The choice of a specific rate or benefit is determined both by the specifics of the taxpayer’s activities and the type of products sold. But in order to take advantage of reduced rates or the right to exemption from VAT, the taxpayer must be prepared to document the rights to these actions. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
