of October 31, 2012 No. 05-12/54082
About application of VAT rate concerning pizza
The head department of the federal customs income and tariff regulation of FCS of Russia considered the letter on application of VAT rate concerning pizza and reports the following.
According to the subitem 4 of Item 1 of article 146 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) the taxation object the value added tax commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction is recognized.
The subitem 1 of Item 2 of article 164 Tax Code of the Russian Federation determines the list of food products which realization VAT on the tax rate of 10 percent, including bread and bakery products is assessed (including rich, sukharny and ring-shaped products).
At the same time for the purpose of realization of provisions of the subitem 1 of Item 2 of article 164 Tax Code of the Russian Federation the order of the Government of the Russian Federation N 908 approves of 31.12.2004 the list of codes of types of food products according to the single Commodity nomenclature of foreign economic activity of the Customs union, liable to VAT 10 percent on the tax rate when importing to the territory of the Russian Federation (further - the List).
For the purposes of application of the List it is necessary to be guided both by the FEACN CU code, and description of goods.
According to the List bread and bakery products (including rich, sukharny and ring-shaped products) are assessed with the VAT on the tax rate of 10 percent.
According to Item 1 of the Section II of State standard "Products bakery. Terms and determinations. GOST P 51785-2001", Gosstandart of the Russian Federation approved by the Resolution of 27.07.2001 N 298 St, bakery product - the product developed from the main raw materials for bakery product or from the main raw materials for bakery product and additional raw materials for bakery product. Bread, bulochny product, melkoshtuchny bulochny product, product of the lowered humidity, pie, pie, donut belong to bakery products.
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