- Ready-to-eat cereal products are subject to a reduced VAT rate of 10%.
- The reduced VAT rate also applies to toys included in the packaging of such cereal products.
- The toys must not be sold separately and must not have independent value.
Source: glavkniga.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
