List of goods subject to VAT at a rate of 10% in 2021

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Published: December 28, 2017

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According to the current legislation of the Russian Federation, the VAT interest rate is of three types - zero, 10%, 18%. For a group of goods produced and sold in Russia, you can get a 10% rate. All necessary requirements are enshrined in the legislative acts of the Tax Code of the Russian Federation.

• List of goods subject to the VAT rate of 10% Food products
• Goods for children
• Medical products
• Printed products
• Breeding cattle
• Air transportation

In what cases is VAT 10% from January 1, 2020

There are several rates for value added tax in Russia. In 2021, their value is 0%, 10% and 20% (clauses 1-3 of Article 164 of the Tax Code of the Russian Federation). The difference between them is due to:

• linking to certain types of activities, most of which involve crossing Russian borders - for a 0% rate;
• providing preferential tax conditions for a number of goods and some services - at a rate of 10%.

A rate of 20% should be used in all other situations, if they do not require the use of a calculated rate (derivative of 10% or 20%), at which the tax is calculated from the amount that includes its value (clause 4 of Article 164 of the Tax Code of the Russian Federation).

In what cases does 10 percent VAT apply? As of 01/01/2020, VAT 10% applies (clause 2 of article 164):

• to a number of food products, including: live cattle and poultry;
• meat obtained from them and products made using this meat (except for delicacies);
• products arising during the life of livestock and poultry (milk, eggs) and products created on their basis;
• vegetable oil, with the exception of palm oil, which is subject to VAT at a rate of 20% from 10/01/2019 (law dated 08/02/2019 No. 268-FZ);
• margarine and special purpose fats;
• sugar and salt;
• bread, cereals, flour, pasta;
• live fish and seafood (except delicacies) and products made from them;
• products made for children and diabetics;
• vegetables, including potatoes;
• from 10/01/2019 - fruits and berries, including grapes (law dated 08/02/2019 No. 268-FZ);

There are some nuances in applying the 10% rate to fruits and berries. Read about them in the Review from ConsultantPlus. Trial access to the system can be obtained for free.

• goods intended for children: knitwear;
• garments for sewing production (except for products made of genuine leather and natural fur, with the exception of sheepskin and rabbit);
• shoes (except sports shoes);
• beds, mattresses, strollers, diapers;
• toys and plasticine;
• stationery intended for training and development;

ConsultantPlus experts spoke in detail about how VAT is assessed on the sale of medical equipment and medicines. Get trial access to the system for free and go to the Ready-made solution.

• transportation carried out by air within Russia (except for those taxed at a rate of 0%).

By type (in relation to the codes of these types), the goods listed in this list are specified in the decrees of the Government of the Russian Federation:

• dated December 31, 2004 No. 908 - in relation to food products and goods for children;
• dated September 15, 2008 No. 688 - on medical goods;
• dated January 23, 2003 No. 41 - in relation to printed materials.

Therefore, to find an answer to the question: “What goods are subject to VAT of 10 percent in 2021?” — you should refer not only to the current edition of the Tax Code of the Russian Federation, but also to the current editions of these resolutions, keeping in mind that the text of the first of the documents (Resolution No. 908) was updated twice during the year.

List of goods subject to VAT at a rate of 10 percent

In accordance with Article 164 of the Tax Code of the Russian Federation, when selling food products, they are subject to VAT at a rate of 10 percent. The list of products is given below:

• livestock and poultry in live weight;
• meat and meat products (with the exception of delicacies: tenderloins, veal, tongues, sausages - raw smoked premium, raw smoked semi-dry premium, dry-cured, stuffed premium; smoked pork, lamb, beef, veal, poultry - balyk, carbonate, necks, hams, pastrami, sirloin; baked pork and beef; canned food - ham, bacon, carbonade and jellied tongue);
• 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);
• eggs and egg products;
• vegetable oil;
• margarine;
• sugar, including raw sugar;
• salt;
• grain, feed, feed mixtures, grain waste;
• oil of seeds and products of their processing (meal(s), cakes);
• bread and bakery products (including butter, crackers and bagel products);
• cereal;
• flour;
• pasta;
• live fish (with the exception of valuable species: white fish, Baltic and Far Eastern salmon, sturgeon (beluga, bester, sturgeon, stellate sturgeon, sterlet), salmon, trout (except sea trout), nelma, chum salmon, chinook salmon, coho salmon, muksun, omul, whitefish Siberian and Amur, chir);
• seafood 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 sides of cold-salted nelma; chum salmon and chinook lightly salted, medium-salted and salted salmon; backs of chum salmon, chinook salmon and cold-salted coho salmon, sides of chum salmon and cold-salted chinook salmon; backs of muksun, omul, Siberian and Amur whitefish, cold-smoked chira; preserved fillets - slices of Baltic salmon and Far Eastern salmon; crab meat and sets of individual boiled-frozen crab limbs; lobsters);
• baby and diabetic food products;
• vegetables (including potatoes).

Products for children from the list below are also subject to VAT at a rate of 10 percent when sold:

• knitwear for newborns and children of nursery, preschool, junior and senior school age groups: outer knitwear, underwear knitwear, hosiery, other knitwear: gloves, mittens, hats;
• sewing products, including products made from natural sheepskin and rabbit (including products made from natural sheepskin and rabbit with leather inserts) for newborns and children of nursery, preschool, junior and senior school age groups, outerwear (including dress and costume groups) , underwear, hats, clothing and products for newborns and nursery children. An exception is made for garments made of genuine leather and natural fur, with the exception of natural sheepskin and rabbit;
• shoes (except for sports): booties, husarikov, preschool, school; felted; rubber: small children's, children's, school;
• children's beds;
• children's mattresses;
• strollers;
• school notebooks and diaries;
• toys;
• plasticine;
• pencil cases;
• counting sticks;
• school abacus;
• notebooks and sketchbooks;
• albums for drawing;
• folders for notebooks;
• covers for textbooks, diaries, notebooks;
• cash registers of numbers and letters;
• diapers.

Changes in the list of products and children's goods in 2019-2020

From 07/01/2020, the import and sale of some milk-containing products with milk fat substitute will be taxed at a rate of 10%. Thus, the list of food products on the sale of which a tax must be paid at a rate of 10% includes the following milk-containing products with a milk fat substitute:

• drinks, cocktails and jelly;
• jellies, sauces, creams, puddings, mousses, pastes and soufflés;
• condensed canned food.

In addition, sales of milk-containing ice cream should also be taxed at a reduced rate. These changes are provided for by Government Decree No. 250 dated 03/09/2020.

In 2021, changes to Resolution No. 908, containing a list of products and goods for children subject to VAT of 10 percent, were introduced by resolutions of the Government of the Russian Federation:

• dated 01/30/2019 No. 58 (effective from 02/09/2019) - they added fish fillets and other fish meat (including minced meat) in fresh and chilled form to the list of products;
• dated 12/06/2018 No. 1487 (effective from 04/01/2019) - the list of amendments here is quite wide.

What exactly does the update in the list of goods with 10 percent VAT apply to? What specific products and children's products does it apply to? The full list of changes is as follows:

• in terms of food products: for live livestock and poultry, an indication has been added that the benefits do not include their breeding species;
• for fats and oils of animal origin, as well as for palm, coconut, palm kernel babassu and other vegetable oils, the marking on their intended use for food purposes is excluded;
• for soups and broths prepared with meat, it is clarified that they do not include not only vegetable ones, but also others that do not contain meat;
• ornamental rodents and reptiles have been added to the number of animals excluded from the list of consumers of boiled feed;
• it is clarified that other types of edible ice are also excluded from the list of benefits;
• the list includes hatching eggs, with the exception of breeding eggs;
• the composition of products for animal feeding has been detailed, and ornamental rodents and reptiles have been added to the list of those excluded from the list of consumers;
• The codes for onions and bulbous vegetables, as well as for other vegetables, have been clarified;

Thus, due to the changes in 2021, the list of goods with a VAT rate of 10 percent has expanded.

List of goods at the VAT rate of 10% from April 1, 2021

The list of goods that are subject to VAT at a rate of 10% has changed since April 1, 2021. The Simplified magazine has prepared a complete list of products, taking into account the changes. Download to pay VAT without errors.

List of goods subject to VAT at a rate of 10 percent in 2019 Official list of the Government of the Russian Federation from April 1

The document approved:

1. a list of codes for types of food products in accordance with the All-Russian Classifier of Products by Type of Economic Activity, subject to value added tax at a tax rate of 10 percent upon sale;
2. a list of codes for types of food products in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, subject to value added tax at a tax rate of 10 percent when imported into the territory of the Russian Federation;
3. a list of codes for types of goods for children in accordance with the All-Russian Classifier of Products by Type of Economic Activity, subject to value added tax at a tax rate of 10 percent upon sale;
4. a list of codes for types of goods for children in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, subject to value added tax at a tax rate of 10 percent when imported into the territory of the Russian Federation.

Results

The 10% VAT rate is considered preferential and applies to goods specified in the Tax Code of the Russian Federation, but with product type codes mentioned in special decrees of the Government of the Russian Federation. In paragraph 2 of Art. 164 of the Tax Code of the Russian Federation, as well as one of the indicated resolutions (No. 908), changes were made in 2019-2020 that expanded the list of goods sold at a reduced rate.

Sources:

• Tax Code of the Russian Federation
• Government Decree No. 688 dated September 15, 2008
• Government Decree No. 908 dated December 31, 2004
• Government Decree No. 41 dated January 23, 2003

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What positions are affected by the changes?

The lists of codes for food and children's products for sale at a VAT rate of 10% from 2021 have been changed once again. The Government of the Russian Federation periodically updates and adjusts them.

The corresponding resolution No. 1487 dated December 6, 2018 was published on the official website of legal information.

In the new edition, the list of goods with a VAT rate of 10 percent in 2021 is valid from April 1, 2019.

New resolution No. 1487 clarifies the following sections of the list of food product codes:

• “Live weight livestock and poultry”;
• "Meat and meat products";
• "Milk and dairy products";
• “Vegetables (incl. potatoes)”;
• “Grain, feed, feed mixtures, grain waste.”

For children's products, the codes for the following sections have been clarified:

• "Knitwear…";
• “Sewing products...”;
• "Children's beds";
• "Plasticine";
• "Diapers";
• "Toys";
• "Children's mattresses";
• "Children's blankets";
• "Bed sheets".