ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 30, 2015 No. 1042

About approval of the list of medical goods, which realization in the territory of the Russian Federation and which import to the territory of the Russian Federation and other territories which are under its jurisdiction are not subject to taxation (are exempted from taxation) the value added tax

According to the subitem 1 of Item 2 of Article 149 and subitem 2 of article 150 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the list of medical goods which realization in the territory of the Russian Federation and which import to the territory of the Russian Federation and other territories which are under its jurisdiction are not subject to taxation (are exempted from taxation) the value added tax.

2. To the Ministry of Health of the Russian Federation, the Ministry of Labour and Social Protection of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation and the Federal Customs Service annually, since 2021, no later than February 15 to perform the analysis of application of the list approved by this resolution and if necessary to introduce in accordance with the established procedure in the Government of the Russian Federation offers on introduction of changes in it.

3. Recognize invalid:

the order of the Government of the Russian Federation of December 21, 2000 No. 998 "About approval of the list of the technical means used only for prevention of disability or rehabilitation of disabled people which realization is not subject to taxation on value added" (The Russian Federation Code, 2001, of 1, of the Art. 129);

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