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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 23, 2003 No. 41

About the list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate

(as amended on 15-07-2021)

According to the subitem 3 of Item 2 of article 164 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate.

2. Determine that this resolution extends to the legal relationship concerning taxation on value added specified in the list of periodic printing editions approved by this resolution and the book products connected with education, science and culture, arisen since January 1, 2002.

Russian Prime Minister

M. Kasyanov

Approved by the Order of the Government of the Russian Federation of January 23, 2003 No. 41

The list of types of periodic printing editions and the book products connected with education, science and culture, 10 percent assessed in case of their realization by the value added tax at the rate

 



Code of the CN FEA EEU

Code on classification of OK 034-2014 (OKPD2)

1.

Newspapers printing

from 4901 99 000 0

from 4902

58.13.1


2.

The periodic and proceeding editions (magazines, collections, bulletins), printing

from 4901 99 000 0

from 4902

58.14.1


3.

The book products connected with education, science and culture printing:

from 4901

from 4903 00 000 0

from 4904 00 000 0

from 4905 91 000 0

from 4910 00 000 0

from 4911 99 000 0


books and brochures


58.11.1

albums on art (painting, graphics, sculpture, architecture, applied art, etc.)


from 58.19.19.190

albums, atlases (except geographical)


58.19.19.190

musical editions


59.20.31

daily block calendars


from 58.19.13.120

editions for blind people


58.19.19.110


4.

The periodic and proceeding editions (magazines, collections, bulletins) of news agencies in electronic form distributed (except for communication services) them, in particular, on magnetic carriers, on the Internet, on channels of satellite communication


from 58.14.20


5.

Editions are complete printing, collected in the folder, case, parcel post or put in cover, including:



newspapers


from 58.13.1

the periodic and proceeding editions (magazines, collections, bulletins)


from 58.14.1

books and brochures


from 58.11.1

albums on art (painting, graphics, sculpture, architecture, applied art, etc.) and albums, atlases (except geographical)


from 58.19.19.190

musical editions


from 59.20.31

daily block calendars


from 58.19.13.120

editions for blind people


from 58.19.19.110


6.

The book products connected with education, science and culture, in electronic form, including in audioformat, distributed, in particular, on magnetic carriers on the Internet, on channels of satellite communication:




books on disks, tapes or other physical carriers


from 58.11.20


e-books


from 58.11.30


 

Notes. 1. Periodic printing editions and book products of advertizing and erotic nature do not belong to the periodic printing editions specified in this list and the book products connected with education, science and culture.

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