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When is the VAT rate of 10% applied to the sale of medical devices?

A rate of 10% applies if a registration certificate of a medical device issued in accordance with the law of the Eurasian Economic Union or the legislation of the Russian Federation is submitted to the tax office. In addition, the product code must be indicated in the list approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688.

Source: buhgalteria.ru

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