he norms of tax legislation determine that transactions for the sale of medical devices, with the exception of medical devices, transactions for the sale of which are exempt from taxation, are subject to VAT at a rate of 10% ( subparagraph 4, paragraph 2, article 164 of the Tax Code ). The Ministry of Finance of Russia explained under what conditions the above rate could be applied ( letter of the Department of Tax Policy of the Ministry of Finance of Russia dated December 16, 2021 No. 03-07-07 / 102500 ).
Source: garant.ru
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