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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 13, 2021 No. 1544

About approval of the list of the types of electronic, household appliances acquired for resale at the physical persons (who are not taxpayers of the value added tax)

According to Item 5.1 of article 154 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of the types of electronic, household appliances acquired for resale at the physical persons (who are not taxpayers of the value added tax).

2. This resolution becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of September 13, 2021, No. 1544

The list of the types of electronic, household appliances acquired for resale at the physical persons (who are not taxpayers of the value added tax)

 

Code of the All-Russian Product Classifier by types of economic activity (OKPD2)

Name of type of electronic, household appliances

I. Electronic equipment

26.20.11.110

Computers portable weighing no more than 10 kg, such as the laptops, tablet computers, pocket computers including combining functions of the mobile telephone set

26.20.13.000

Electronic computers the digital, containing in one case central processing unit and the input equipment and conclusion, combined or not for data automation

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