ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of May 11, 2022 No. 849

About modification of the Order of the Government of the Russian Federation of December 31, 2004 No. 908

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of December 31, 2004 No. 908 "About approval of lists of codes of types of food products and goods for children, liable to the value added tax on the tax rate of 10 percent" (The Russian Federation Code, 2005, No. 3, Art. 196; No. 13, Art. 1180; 2006, No. 10, Art. 1106; No. 50, Art. 5341; 2007, No. 1, Art. 290; No. 29, Art. 3711; No. 31, Art. 4085; 2009, No. 36, Art. 4356; 2010, No. 52, Art. 7080; 2011, No. 3, Art. 537; 2012, No. 7, Art. 877; No. 23, Art. 3024; No. 26, Art. 3518; No. 33, Art. 4678; 2013, No. 1, Art. 64; No. 11, Art. 1128; 2014, No. 10, Art. 1040; 2015, No. 49, Art. 6991; 2016, No. 52, Art. 7645; 2017, No. 14, Art. 2075; 2018, No. 13, Art. 1807, 1823; No. 20, Art. 2846; No. 51, Art. 7998; 2019, No. 5, Art. 401; No. 8, Art. 800; 2020, No. 2, Art. 194; No. 11, Art. 1552; 2021, No. 18, Art. 3162; No. 48, Art. 8064).

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.

Approved by the Order of the Government of the Russian Federation of May 11, 2022 No. 849

Changes which are made to the Order of the Government of the Russian Federation of December 31, 2004 No. 908

1. In the list of codes of types of food products according to the All-Russian Product Classifier by types of economic activity, liable to the value added tax 10 percent on the tax rate in case of realization approved by the specified resolution:

a) the line item classified by the OK code 10.41. To state 2, in the following edition:

"10.41.2 The vegetable oils and their fractions which are not refined (except for oils palm and its fractions which are not refined)";

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