In Russia, approved a list of fruits and berries subject to preferential VAT

Decree of the Government of the Russian Federation No. 1952 dated 12/31/2019 additions were made to the list of codes of types of food products taxed at a reduced VAT rate in accordance with a decree of the Government of the Russian Federation of December 31, 2004. Additions to the list of codes are given in accordance with the EAEU FEA and OKP by type of economic activity.

In particular, with a preferential VAT rate, Russian and imported fresh fruits are sold: apples, pears, quinces, all categories of citrus fruits, grapes, apricots, cherries, cherries, peaches, nectarines, plums, thorns and cherry plums, watermelons, melons, papaya, avocados, dates, figs, pineapples, guava, mango, mangosteens, kiwi, persimmon, barberry, feijoa, medlar; berries: strawberries, raspberries, blackberries, black, white or red currants, gooseberries, cranberries, blueberries, blueberries, cornel, wild berries; planting material of fruit and berry crops: seeds, seedlings, roots, cuttings and layering.

Not included in the list of products subject to VAT at a rate of 10%, bananas and plantains, nuts, as well as any kind of fruit and berry processing products.

The full version of the document can be found on the Official Internet portal of legal information.

The decision noted that its effect applies to legal relations that arose since October 1, 2019. Fruits and berries are subject to 10% VAT instead of 20% from October 2019, according to federal law dated 02.08.2019 No. 268-ФЗ "On Amendments to Article 164 of Part Two of the Tax Code of the Russian Federation", signed by the President of the Russian Federation in July. At the same time, Russian participants in the fruit and vegetable market for a long time could not fully switch to preferential VAT due to the lack of a list of product codes for which the new norm was to be applied. The publication of Decree No. 1952 resolved all doubts in this matter