VAT 10%: list of goods and services

VAT is one of the most significant taxes in the Russian Federation. It replenishes the federal budget of the country. VAT is considered an indirect tax. It lies on the shoulders of the end customers. Those. The more intermediaries (more precisely, the intermediary price) will be between the producer and the consumer, the higher the revenue of the state. Nobody thought, maybe, that's why the state so actively eliminates "redemption"? But this is a completely different topic. We will talk in more detail about VAT 10 percent (the list of goods taxed at this rate). But first about how the tax appeared.

History of the appearance of tax in Russia

In our country, VAT has been in force since 1992. Before that, a sales tax was in effect. But such a measure legitimately freed many subjects from payment. Then the government of Yegor Gaidar introduced VAT.

It was then regulated by a separate Federal Law, which was called: "On Value Added Tax".

In 2000, the law "merged" into the Tax Code. The basis of the collection was taken from the USA. But at the moment almost all countries apply a similar principle of its accrual. Only the rates differ.

Was it good earlier?

Fans will criticize the current "unbearable charges", as well as "sentimentalists" who say "as before was remarkable," say that from 1992 to 1993 the tax was 28% (the VAT rate of 10 percent looks fantastic against this background). From 1994 to 2004, the rate was reduced to 20%. Of course, one can argue that "there were no other taxes." But at that time, personal income tax was also reduced to 13%. At that time, "everyone came out of the shadows." The state reduced rates, since most preferred to pay nothing. The powerlessness of law enforcement and tax services, coupled with high rates, explained the reason for this behavior. Maybe it was remembered by "admirers of past times", without paying absolutely any fees.

Where did the VAT come from?

For the first time such a tax appeared in France in 1942 (war by war, and private property above all). But he did not get accustomed, because he had many shortcomings. It was a kind of sales tax. In 1948 French economists modified it. They created accrual principles that the whole world liked (more precisely, the authorities in all countries, because who likes to pay taxes?).

What is VAT

VAT is a kind of indirect tax on goods or services at the time of sale. It is taxed at all stages of production and lies ultimately on the consumer.

That is, the higher the "appetites" of manufacturers, the more profitable the state. Example, you sold the chicken in the store. Its cost price was 50 rubles. And the buyer paid 200 rubles for it. The percentage of 150 rubles (200-50) will have to pay in the form of value added tax. If the seller was "generous" and the goods "for what he took, for what he gave," that is, did not add anything to the initial price, the state would not receive a penny from such a deal.

It does not matter whether the enterprise has a profit or works at a loss. VAT is not abolished. Hence the conclusion: the more they screw, the better the federal budget. We will think, so whether the state needs to limit the arbitrariness of intermediaries. With such a system, on the contrary, their growth is only beneficial to the budget. Now let's move directly to the tax rates, which establishes the amended Tax Code (2015 editions).

How much do we pay to the state?

How to determine how much the state will take with increasing prices? The Tax Code of 2015 provides for three rates: 18% (standard), 10% (preferential) and 0% ("customs"). VAT rates of 10 and 18% are "internal". They apply to goods and services only within the country. If they are taken out of bounds, the tax is not charged. In the event that VAT is paid when buying goods and reselling it abroad, the paid tax is refundable.

VAT rate 10 percent: list of goods and services

18 percent is the normal VAT rate. However, there is a list of goods that reduces it to 10. Many entrepreneurs ask the question: "10% VAT in which cases is applied?". We will try to answer it.

The VAT rate of 10 percent of the list of goods and services assumes the following:

• Foodstuffs.
• Domestic air transportation.
• Childen's goods.
• Some medications.
• Periodical printed products.

The list of all goods is approved by Government Decision No. 908 of December 31, 2004. It is in this document that the entire list is listed, which falls under the VAT of 10 percent. The list (brief) is given below:

• Milk and dairy products.
• Meat in live weight.
• Eggs.
• Cooking fats, vegetable oil.
• Salt.
• Flour and pasta products.
• Vegetables.
• Children's and diabetic food, etc.

"My product was not there"

If your product is not on our list, and you have a question: "VAT 10% in which cases (or rather, what products and services) is applied?", It is necessary to look at the Resolution. We have already indicated the number and date. It has a complete list. As a rule, these are all socially important groups of goods that are in high demand among citizens.

VAT rate 10 percent: air transportation

In connection with the economic crisis, lawmakers supported the request of air carriers to reduce VAT to "preferential" 10 percent. On April 1, 2015, the Federation Council approved the bill and approved the benefit from July 2015 until December 2017. Most likely, this term will be prolonged, if the economic situation does not improve.

Dissatisfied with everything

This law did not satisfy anyone. The government in connection with the fact that it began to receive less money with a budget deficit. Air carriers say that this will not solve the problem in the industry.

The head of Aeroflot Vitaly Saveliev expressed dissatisfaction about this. He believes that in this situation it is necessary to completely remove VAT from air carriers on domestic flights. It turns out that it is almost cheaper to get from Vladivostok to Moscow by "round-the-world travel".

Our Crimea?

An interesting situation concerns the Crimea and Sevastopol. Referendum, accession - we all know this very well. But as for the legislation, here everything is not so unambiguous. That's the internal regulatory acts make you think - our Crimea? Russian?

This concerns the law on amendments to the Tax Code in 2015, according to which domestic air transport is subject to a 10% tax. In the same normative legal act, there is a wording, "except for trips to the Crimea and Sevastopol."

Apparently, Russian companies are afraid of possible economic sanctions "from recognizing" the Crimea as a Russian territory. To do this, such regulations are adopted on tariffs, taxes, etc. Companies and internal law do not violate, and do not fall under international sanctions.

10 + 10 = 28?

In the section "VAT rate 10 percent: list of goods and services" we said that there is a category of socially significant goods that have a tax privilege. The full list of codes and names is prescribed in the Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

But what about when the products are "at the junction" of the two titles. In addition, the situation looks paradoxical when the products sold consist entirely of "preferential" goods, but fall under 18%.

For example, pizza. It can consist entirely of those products that have fallen under the privilege. Flour, eggs, meat, cheese, etc. But the "combination" of these "social" products in the "delicious" pizza is taxed "in full".

This situation explains the letter of the Ministry of Finance of 10 September 2010 No. 03-07-14 / 63 and the Moscow Department of the Federal Tax Service of 19 March 2005 No. 19-11 / 16469. According to them, 10% VAT is charged on the sale of goods that are included in the List of the Government. The rest fall under 18%.

In this list there is a category of "pies, patties, donuts", as well as meat, various cereals, vegetables. But there is no such thing as "pancakes with meat" or "pizza". Here, officials apply the principle "what is not allowed, it is forbidden." They believe that for the stuffed pancakes you need to pay in full 18 percent.

Pizza or pie "Italian"

But there is one "loophole". If you want to produce pizza and get benefits for it with VAT, then you can sell it as an Italian pie. It is enough to have all certificates of conformity and quality of products. Replace the name of the product from "pizza" to "pie" no one interferes, the law does not establish "what should be" in each of these products. The main thing is to specify the composition of the product.

Arbitration court on the side of entrepreneurs

In addition, entrepreneurs use code classifiers that mean "bakery products" for pizza, as well as "meat and meat products" for stuffed meat pancakes. Both these codes are "allowed" to use 10 percent.

This "trick" can lead to an arbitration court. The tax authorities dispute the rate of 10 percent, insisting on 18. But the arbitration practice is often on the side of entrepreneurs, because according to GOST "Public catering services. Terms and definitions ", approved by the order of the State Standard of Russia on November 30, 2010, for pastry culinary products include pies, belyasha, pizza. And these products contain different fillings.