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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 14, 2023 No. 594

About modification of the list of codes of types of goods for children 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

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the list of codes of types of goods for children 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 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; 2017, No. 2, Art. 356).

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 April 14, 2023 No. 594

Changes which are made to the list of codes of types of goods for children 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

State the Section "Beds Children's" in the following edition:

"Beds children's

(with size of berth of 1200 x 600 mm inclusive)

31.09.11.110

Beds metal (regarding beds of nurseries)

31.09.12.122

Beds wooden for children

31.09.13.143

Arenas nurseries wooden

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