- Russia’s State Duma approved amendments requiring documentary proof to apply the 10% VAT rate to children’s goods.
- The tax code will now specify which documents are needed to confirm eligibility, reducing disputes over whether a product qualifies as a children’s item.
- Accepted proof includes certificate or declaration of conformity details from the relevant registry, plus supporting documents issued under EAEU law.
- The documents are also meant to confirm compliance with technical regulations and product safety.
- The law also makes multiple changes to the excise tax chapter and clarifies the treatment of subsidies/budget investments for VAT deduction purposes.
Source: garant.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.
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