The Federal Tax Service has clarified the rules for applying a preferential VAT rate on children's goods

In accordance with tax changes that came into force on October 1, a reduced VAT rate of 10 percent on goods for children will be applied only if there is confirmation of the conformity of such products. This is stated in a message published on the Federal Tax Service website.

The list of documents, the presence of which is a condition for receiving benefits, was not previously established, but now includes a certificate or declaration of conformity reflected in the register of the Federal Accreditation Agency, the department clarified.

It is noted that, at the request of tax authorities, the taxpayer will provide a conformity assessment document issued in a member state of the EAEU in paper form, and when importing children's goods into the Russian Federation, importers will begin to send this data to the customs authority along with the declaration.

According to Advisor to the President of Russia Elena Yamlena Yampolskaya, quoted by Interfax, now the 10 percent tax rate will be applied “exclusively when there is documentary evidence that this product is intended for children,” which will improve the quality of such goods.