On 6 October 2026, the Federal Tax Service (FTS) of Russia clarified the documentation required to apply the reduced 10% VAT rate to children’s goods. Taxpayers must now hold either a certificate of conformity or a declaration of conformity registered in the official database maintained by Rosakkreditatsiya (the Federal Accreditation Service). The register of issued certificates and registered declarations serves as the authoritative source for verification.
Key Takeaways
- Mandatory Verification: Sellers must confirm the existence of valid conformity documents in the Rosakkreditatsiya register before applying the 10% rate.
- Audit Trail: Invoices and tax records must reference the certificate or declaration number to substantiate the reduced rate during tax audits.
- Product Scope: The requirement applies to all categories of children’s goods eligible for the preferential rate under Article 164 of the Tax Code.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement