The list of activities for which the

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What are the VAT rates? The Tax Code identifies three rate options. The amount depends on the business activity: 20% is the basic VAT rate. This tax is levied on most goods, services and works. For example, furniture, cosmetics, household goods. Situations when entrepreneurs deduct 20% are specified in Art. 164.3 of the Tax Code of the Russian Federation .


10% — is set for food products, children's goods, with the exception of sportswear, periodicals, books and medicines. For example, meat, milk, fruits, strollers, bicycles — the entire list is given in Art. 164.2 of the Tax Code of canada telegram data the Russian Federation. 0% — adopted for international transportation of goods by any means, transportation of passengers in suburban areas, for hotel and apartment services.


0% rate is set is given in Art. 164.1 of the Tax Code of the Russian Federation . The law prohibits the seller from applying different conditions to customers. If a store sells tea, the deductions for each sale will be 10% regardless of who buys it: a housewife or a supermarket chain.