On the application of the 10% VAT rate for the sale of food products

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On March 28, 2017, the Chairman of the Government of the Russian Federation, D. Medvedev, signed a resolution "On Amendments to the List of Types of Food Products in Accordance with the All-Russian Classifier of Products by Types of Economic Activity Value Added Tax at the 10% Tax Rate for Sale."

In accordance with paragraph 3.19 of the Plan of Measures for the Formation of a Methodology for the Systematization and Coding of Information, as well as for the Improvement and Updating of All-Russian Classifiers, Registers and Information Resources approved by the Deputy Prime Minister of the Russian Federation, A.V. Dvorkovich from July 31, 2014 No. 4970p-P10, the Ministry of Agriculture of Russia prepared a draft resolution of the Government of the Russian Federation providing for amending Decree No. 908 of the Government of the Russian Federation of December 31, 2004, using the All-Russian Classification of Products (ОК 005-93) for use A reduced VAT rate of 10% when selling food products on the territory of the Russian Federation.