List of medical products subject to VAT at a rate of 10%

Have you purchased medical equipment, how to pay VAT?

Question:
Our organization purchased medical equipment without VAT, since by law it is not subject to VAT. But we need to sell these products with VAT, since our accounting policy does not allow us to work without VAT. What to do in this situation? If we resell medical equipment with 18% VAT, will we have problems before the law? The list of goods subject to 18% VAT does not include medical equipment. What articles of the law can be used as a guide?

Ivashin I.M.

Answer:

In accordance with paragraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the sale of goods (work, services) in the territory of the Russian Federation is recognized as an object of VAT taxation, with the exception of transactions that are not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation.

Thus, on the basis of paragraph 1, paragraph 2, Article 149 of the Tax Code of the Russian Federation, the sale (as well as the transfer, implementation, provision for one’s own needs) on the territory of the Russian Federation of the following medical goods of domestic and foreign production according to the list is not subject to taxation (exempt from taxation): , approved by the Government of the Russian Federation:

• essential and vital medical equipment;
• prosthetic and orthopedic products, raw materials and materials for their production and semi-finished products for them;
• technical means, including motor vehicles, materials that can be used exclusively for the prevention of disability or rehabilitation of disabled people;
• glasses (except for sunglasses), lenses and frames for glasses (except for sunglasses).

Part of the medical equipment being sold is included in the “List of the most important and vital medical equipment, the sale of which on the territory of the Russian Federation is not subject to added property tax” approved by Decree of the Government of the Russian Federation of January 17, 2002 No. 19, while the sale of such medical equipment on the territory of the Russian Federation is exempt from taxation , in accordance with paragraph 1, paragraph 2, article 149 of the Tax Code of the Russian Federation.

The basis for exemption from VAT on the sale of medical equipment or for the application of a preferential VAT rate on the sale of medical equipment and medical products is the OKP code of the product according to the All-Russian Product Classifier OK 005-93.

In fact, the only document confirming the OKP code when selling products is a certificate of conformity.

Products listed under the code 940000 “Medical equipment” of the All-Russian Product Classifier OK 005-93 and not included in the List of Approvals. By Decree of the Government of the Russian Federation of January 17, 2002 No. 19, they are subject to taxation at a rate of 18%, regardless of the presence of registration certificates of the Ministry of Health of Russia as medical products.

According to the above rules, despite the fact that you are a payer of value added tax, if your type of medical equipment to be sold falls into the approved “List of the most important and vital medical equipment, the sale of which on the territory of the Russian Federation is not subject to value added tax » this type of medical equipment is exempt from VAT taxation, in accordance with paragraph 1, paragraph 2, article 149 of the Tax Code of the Russian Federation.

When conducting VAT-free transactions, the invoice must be issued without allocating VAT, in accordance with clause 5 of Article 168 of the Tax Code of the Russian Federation. However, if you nevertheless presented VAT to the buyer, then it must be paid to the budget, in accordance with clause 5 of Article 173 of the Tax Code of the Russian Federation.

What goods are not subject to VAT enshrined in the Tax Code?

> > > July 11, 2020 Goods not subject to VAT are listed in Art. 149 of the Tax Code of the Russian Federation. This list is closed and does not allow additions.

Disputes between taxpayers and tax authorities arise on issues of the internal content of tax-exempt transactions. Let's take a closer look at them. Upon careful study of the provisions, we can conclude that on the territory of the Russian Federation, VAT is not assessed on the sale of the following goods:

• Technical means that can be used for the rehabilitation of disabled people or the prevention of disability. The detailed list was approved by Decree of the Government of the Russian Federation dated September 30, 2015 No. 1042.
• Medical equipment and medical products according to special lists approved by the Government of the Russian Federation (subclause 1, clause 2, article 149 of the Tax Code of the Russian Federation).

• Food products produced by canteens of medical and educational institutions and sold in such institutions.
  Food products produced at public catering establishments and sold to canteens in medical and educational institutions (subclause 5, clause 2, article 149 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 10/19/2011 No. Separately, the Ministry of Finance of Russia in letter dated 09/14/2009 No. 03-07 -14/95 indicated that this benefit cannot be applied to individual entrepreneurs, although arbitration courts have previously repeatedly expressed the opposite point of view (decision of the Supreme Arbitration Court of the Russian Federation dated 02/07/2007 No. 649/07, resolution of the Federal Antimonopoly Service of the Central District dated 05/20/2008 No. A68-668/07 -22/14).
• Rough diamonds (subclause
  10, clause 3, article 149 of the Tax Code of the Russian Federation).
• Goods from duty-free shops, if such goods are placed under the customs procedure (subclause 18, clause 2, article 149 of the Tax Code of the Russian Federation).
• Ores and concentrates of valuable metals, as well as the metals themselves (subclause
  9, clause 3, article 149 of the Tax Code of the Russian Federation).
• Goods supplied as part of the provision of gratuitous assistance to the Russian Federation. Excise goods are not included in this number (subclause 12, clause 3, article 149 of the Tax Code of the Russian Federation).
• Products of own production of taxpayers operating in the field of agricultural production, if the share of its sales is at least 70%.
  20 clause 3 art. 149 of the Tax Code of the Russian Federation).

More details about the list contained in Art.

In this case, products issued as payment in kind and sold for the organization of public catering for workers engaged in agricultural work are not subject to VAT (subclause

149 of the Tax Code of the Russian Federation, read the material. When selling goods listed in clause 3 of Art. 149 of the Tax Code of the Russian Federation, you can refuse VAT exemption (clause 5 of Article 149 of the Tax Code of the Russian Federation). Waiver of VAT for transactions with goods from clause 2 of Art. 149 of the Tax Code of the Russian Federation is impossible. Read about the procedure for such a refusal in the article. You can refuse the VAT benefit by sending an application to the territorial Federal Tax Service.

The application is drawn up in any form. In this case, it is necessary to meet the deadline by the 1st day of the month of the tax period in which the company intends to stop using these privileges (taking into account the recommendations set out in the letter of the Federal Tax Service of Russia dated August 26, 2010 No. ШС-37-3/10064).

VAT on medical goods

But the use of input VAT deduction in such a situation will definitely lead to problems with the tax authorities for the buyer.

According to the regulatory authorities, VAT paid by the buyer on non-taxable transactions is not subject to deduction, this is indicated in the letters of the Ministry of Finance of Russia dated 10.10.2008 N 03-07-07/104, the Federal Tax Service of Russia dated 15.07.2009 N 3-1-10/ [email protected]

In the event that during the sale of medical equipment subject to approval. The list, you still allocated the amount of VAT, billed it to the buyer, and paid this tax to the budget, the tax authorities in this case will not apply penalties to you, but the buyer will not be able to reimburse the amount of VAT indicated in the documents. And your counterparty may have problems with regulatory authorities.

List of medical equipment not subject to VAT

To improve the standard of living of the population, the Tax Code of the Russian Federation provides for a preferential tax regime for a number of goods that are vitally necessary for every citizen of the country. In accordance with clause 149.2.1 of the second part of the Tax Code of the Russian Federation, a whole list of vital medical equipment is exempt from VAT. The list of medical equipment exempt from VAT was approved by Decree of the Government of the Russian Federation No. 19 of January 17, 2002.

A prerequisite for exemption from VAT is that the product has a Registration Certificate issued by the Ministry of Health (since 2012, the Ministry of Health and Social Development), which contains the phrase “medical equipment product.” VAT rate of 10% is also applied medical products that have the appropriate registration certificate.

List of OKP codes for vital medical equipment, approved by Decree of the Government of the Russian Federation No. 19 of January 17, 2002:

Tax Code of the Russian Federation An example of applying the VAT rate of 10% The organization Igrushka-Market-Plus LLC is engaged in the sale of children's goods and, in particular, soft toys. On July 27, 2020, this company signed an agreement with, and on July 28, 2020, it sold a batch of goods. The shipment amounted to 765 thousand rubles. It is necessary to calculate the amount of value added tax that should be paid to the budget of the Russian Federation. According to the provisions of subparagraph 2 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation, toys belong to the category of goods for children, which are taxed at a VAT rate of 10%. The tax base in this case is the cost of toys, equal to 765 thousand rubles.

Procedure for confirming VAT at 10%

To confirm the right to use the VAT rate of 10%, the company selling the product must undergo the procedure of reconciling the code assigned to this group of goods - in the All-Russian Classifier and the Government-approved List of Codes for products subject to taxation in this amount.

Passing code verification is extremely important.

Late confirmation of the right to use the VAT rate of 10% often results in the company paying VAT at the rate of 18%.

Such cases are possible if the documentation for the product contains codes other than those included in the 10% list, or if they are absent altogether.

Where can I find the code for Russian and imported goods?

The All-Russian Classifier of Products by Type of Economic Activity is the main source of code information for all groups of Russian-made goods that are subject to taxation at all rates.
OKP contains digital values ​​that are assigned to goods of all categories, and it is on the basis of this data that decisions are made on classifying products to a particular tax rate.

This code must be contained in the Product Certificate, national or industry standard or technical specification, which is issued by the Committee on Standardization, Certification and Metrology.

Until the beginning of 2020, the All-Russian Product Classifier (OK 034-2014) was in force in Russia, according to which all goods of Russian origin were verified.

From January 1, 2020, the Government of the Russian Federation canceled its effect using the new edition of the All-Russian Classifier of Products by Type of Economic Activities (OKPD2), which is currently relevant.

In accordance with the updated OKPD2, at the end of 2020, a new List of codes for types of goods subject to taxation at a rate of 10% was implemented (Government Decree No. 1377 of December 17, 2016).

As for the sale of goods of imported origin, the value of the HS code is taken into account - if these numbers are also included in the new List of categories, this product may be taxed at a 10% rate.

It is noteworthy that confirmation of the right to use the VAT rate of 10% occurs according to a single regulation for all groups of goods, that is, the verification scheme for baby food products and educational buildings will not differ. An exception is the group of medical products.

For medical products

Regarding the reduced tax rate for medical products, it is important to emphasize the availability of special documentation.

A registration certificate for medicines and medical products of domestic or foreign origin is the main basis for using a VAT rate of 10%. For pharmaceutical products, you will need a registration certificate issued for specific drug items.

A special drug use authorization will be required to confirm the reduced rate for medical products used in clinical trials.

Documents of all the above types must contain the most detailed information about the drugs, as well as complete data about the organizations to which certificates are issued.

The Federal Service for Surveillance in the Sphere of Health Protection carries out and controls the state registration of medicines and other medical products.

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List of goods subject to VAT at the rate of 10%

An exception is gourmet food products (caviar of valuable species of fish, canned food and preserves from them, lobsters, crab meat);

• vegetables, including potatoes;
• diabetic food products and baby food products.

As of January 1, 2013, the list of food products that are subject to VAT at a ten percent rate has been expanded. Fats (confectionery, culinary, bakery, milk fat substitutes), cocoa butter substitutes (improvers), rendered mixtures, spreads were added to it (Federal Law of November 29, 2012 No. 206-FZ). This list of food products contains a note that explains that the belonging of certain domestically produced products to taxes at a ten percent rate is confirmed if their certificate codes correspond to the All-Russian Product Classifier.

List of goods subject to a VAT rate of 10 percent

Important

Medical goods included in this list, registered as medical devices, cannot at the same time be classified as goods not subject to value added tax in accordance with paragraph 2 of Article 150 of the Tax Code of the Russian Federation. See previous ed. Resolution 1038 of October 11, 2012 of the Government of the Russian Federation 2.

This list does not include medical goods of Russian and foreign origin, which are not subject to value added tax when imported into the Russian Federation in accordance with paragraph 2 of Article 150 of the Tax Code of the Russian Federation. 3.

VAT rate 10% for the import and sale of medical goods

A furniture manufacturing company sold office furniture with a total cost of 100,000 rubles. Business transactions for the sale of furniture are not an exception, in which reduced rates of 10% and 0% are applied, but are taxed at the standard, most common rate of 18%.

The VAT calculation will be as follows: VAT amount = 100,000 rubles. * 18% = 18,000 rub. Accordingly, the total amount presented to the buyer, including tax, will be 118,000 rubles, and the selling organization will charge VAT in the amount of 18,000 rubles for payment to the budget. Basic rate 10% This rate applies to certain categories of goods, a closed list of which is determined by paragraph 2 of Article 164 of the Tax Code. Accordingly, in order to apply such a reduced rate, it is necessary to ensure that the products being sold are on the legally established list.

VAT 10 percent: list of goods, in which cases it applies

Attention

Also included in this category are breeding eggs, embryos and sperm obtained from breeding livestock All-Russian classifier of products by type of economic activity OK 034-2014 Table “Two points of view regarding the issue of the possibility of applying a rate of 10% VAT when selling a set of printed products on electronic media (together with the carrier)". Points of view The point of view of officials regarding the application of a rate of 18% VAT when selling a set of printed products on electronic media An alternative point of view, according to which a rate of 10% VAT is applied Arguments 1.

Sales of printed periodicals, including magazines with attachments in the form of computer disks, used for advertising purposes, are subject to a VAT rate of 18 percent. NLA (regulatory legal act): Letter of the Ministry of Finance of the Russian Federation dated November 11, 2009 No. 03-07-11/297 1.

What do you need to have to confirm 10% VAT?

• technical conditions, if the products are not manufactured in accordance with GOST;
• declaration of conformity or certificate of conformityp. 3 tbsp.

• a list of codes for types of food products in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, subject to value added tax at a tax rate of 10 percent when imported into the territory of the Russian Federation;
• a list of codes for types of goods for children in accordance with the All-Russian Classifier of Products by Type of Economic Activity, subject to value added tax at a tax rate of 10 percent upon sale;
• a list of codes for types of goods for children in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, subject to value added tax at a tax rate of 10 percent when imported into the territory of the Russian Federation.

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VAT on medical goods: list updated

Info

For the purposes of applying this list, you should be guided by the specified EAEU HS codes, taking into account Note 1, and the names of positions are given only for ease of use, with the exception of the list positions, the application of which must be guided by both the product code and its name. (as amended by Resolutions of the Government of the Russian Federation dated December 8, 2010 N 1002, dated February 6, 2012 N 97, dated June 30, 2015 N 655) 4.

A reference in a position title to a note to a group means a link to a note to the corresponding group of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union. (as amended. Term Definition Regulatory acts that clarify the basic concepts 1 Food products Processed or natural products that are in circulation and used by humans for food (including baby food products, dietary food products), bottled drinking water, soft drinks, alcoholic products, beer and drinks made on its basis, chewing gum, food additives and dietary supplements Clause 9 of Article 2 of the Federal Law of December 28, 2009 N381-FZ “On the fundamentals of state regulation of trade activities in the Russian Federation” 2 Printed Editions This is a variety of printing products, which consists of periodically issued and one-time publications, which are produced using special printing methods.

VAT 10 percent on medical products

Is the document useful? 0 mn 0 Comments Resolution of the Government of the Russian Federation dated September 15, 2008 N 688 “On approval of the list of codes of medical goods subject to value added tax at a tax rate of 10 percent” (as amended.

Decrees of the Government of the Russian Federation dated 12/08/2010 N 1002, dated 02/06/2012 N 97, dated 10/11/2012 N 1038, dated 02/26/2014 N 150, dated 08/28/2014 N 870, dated 06/30/2015 N 655, dated 23.0 1.2018 N 50, dated 03/20/2018 N 307) On the application of HS codes 2020, see letter of the Federal Customs Service of Russia dated 07/06/2017 N 06-83/T-4126. The changes approved by Decree of the Government of the Russian Federation of March 20, 2018 N 307 apply to legal relations that arose from January 1, 2020; In accordance with subparagraph 4 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation, the Government of the Russian Federation DECIDES: 1.

Approve the attached: New. ed. In order to avoid tax disputes, an enterprise that sells food products must obtain certificates of conformity, especially for goods subject to mandatory certification. The list of these goods was approved by Decree of the Government of the Russian Federation of December 1, 2009 No. 982. As for imported goods that are sold in Russia and at the same time are subject to a VAT rate of 10 percent, then they are systematized in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union.

Answer

Gluten is listed in Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 (10.62.11.160), and corn gluten is listed in OKPD2 (10.62.11.162). These are different products under different codes. Corn gluten is not listed in the Lists of the Government of the Russian Federation of December 31, 2004 No. 908, therefore a 10% rate cannot be applied.

A similar conclusion is given in Letter of the Ministry of Finance of Russia dated January 24, 2017 No. 03-07-07/3076.

For more details on this, see the materials in the justification.

1. Recommendation: When the VAT rate of 10 percent applies

“Types of preferential products

A VAT rate of 10 percent applies*:

• when selling on the domestic market food products specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;
• when selling children's goods on the domestic market specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;
• when importing food products specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;
• when importing children's goods specified in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908;
• when importing into Russia and selling on the domestic market periodicals and book products related to education, science and culture (with the exception of publications of an advertising or erotic nature), specified in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41;
• for domestic air transportation of passengers and baggage (except for transportation from Crimea and Sevastopol to other regions of Russia or to Crimea and Sevastopol from other regions of Russia);
• when imported into Russia and when sold on the domestic market of medical goods specified in the list approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688;

This is stated in paragraphs 2 and 5 of Article 164 of the Tax Code of the Russian Federation.

In addition, until the end of 2020, a VAT rate of 10 percent is applied when transferring breeding livestock and poultry under leasing agreements with the right to buy (Article 26.3 of Law No. 118-FZ of August 5, 2000).

Attention: from January 1, 2020, when identifying goods, instead of the OKP classifier, you must be guided by the OKPD2 classifier.

In connection with the transition to a new classifier, the Government of the Russian Federation has made changes to the list of goods that are subject to VAT at a rate of 10 percent. The exception is the list approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688. It still contains the old codes. To determine which medical products can be subject to a 10% tax rate, the Federal Tax Service of Russia recommends using transition keys between OKP and OKPD2. They are posted on the official website of the Ministry of Economic Development of Russia (letter of the Federal Tax Service of Russia dated November 14, 2020 No. SD-4-3/21479).

When selling goods according to the lists approved by resolutions of the Government of the Russian Federation of December 31, 2004 No. 908 and dated September 15, 2008 No. 688, some features must be taken into account. A VAT rate of 10 percent can be applied:

2. Letter of the Ministry of Finance of Russia dated January 24, 2017 No. 03-07-07/3076

“According to subparagraph 1 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), when selling food products on the territory of the Russian Federation, including grain, mixed feed, feed mixtures, grain waste, a value added tax rate of 10 percent is applied.

The list of codes for types of food products in accordance with the All-Russian Classification of Products by Type of Economic Activities (OKPD2), subject to value added tax at a tax rate of 10 percent upon sale, was approved by Decree of the Government of the Russian Federation of December 31, 2004 N 908.

Feed additives are not named in this list.

SanPiN 2.3.2.1940-05 states that liquid products for baby food should be produced in packaging with a volume of no more than 0.35 liters. Letter of Rospotrebnadzor dated June 26, 2007 No. 0100/6483-07-32. From a literal reading of the Tax Code of the Russian Federation, it turns out that the reduced rate can only be applied when selling baby food in packaging that does not exceed this volume. However, the Ministry of Finance indicated that the volume of packaging of children's products does not affect the application of the 10% VAT Letter of the Ministry of Finance dated 04/30/2014 No. 03-07-07/20520, dated 02/14/2014 No. 03-07-15/6144; Federal Tax Service dated 03/06/2014 No. GD-4-3/

It should be noted that the All-Russian Product Classifier OK 005-93 approved. Decree of Gosstandart dated December 30, 1993 No. 301 ceases to be in force on January 1, 2020 due to the publication of the Order of RosstandartOrder of Rosstandart dated January 31, 2014 No. 14-Art. At the same time, the new All-Russian Classifier of Products by Type of Economic Activity (OKPD2) OK 034-2014 (KPES 2008) is already in effect.

Letter of the Ministry of Finance of Russia dated January 24, 2017 No. 03-07-07/3076

“According to subparagraph 1 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), when selling food products on the territory of the Russian Federation, including grain, mixed feed, feed mixtures, grain waste, a value added tax rate of 10 percent is applied.

The list of codes for types of food products in accordance with the All-Russian Classification of Products by Type of Economic Activities (OKPD2), subject to value added tax at a tax rate of 10 percent upon sale, was approved by Decree of the Government of the Russian Federation dated December 31, 2004.

How to determine the VAT rate for medical goods

The decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 approved codes for such goods. 2. N 150, dated 08/28/2014 N 870, dated 06/30/2015 N 655, dated 01/23/2018 N 50, dated 03/20/2018 N 307) I. Medicines, including pharmaceutical substances (as amended.

Decree of the Government of the Russian Federation of 08.28.2014 N 870) Food offal of cattle, pigs, sheep, goats, horses, donkeys, mules or horses, fresh, cooled or frozen 0206 10 100 0206 22 000 1 0206 29 100 0206 30 000 000 1 0206 30 000 3 0206 41 000 1 0206 49 000 1 (as amended by Decree of the Government of the Russian Federation of 02/06/2012 N 97) 0206 80 100 0 0206 90 100 0 Added: Resolution 50 of 01/23/2018 Rights Government of the Russian Federation Gray ambergris, beaver stream , civet and musk; spandrels; bile, including dry bile; glands and other products of animal origin, used in the manufacture of pharmaceutical products, fresh, chilled, frozen or otherwise processed for short-term storage 0510 00 000 0 New.

ed.

Letter of the Ministry of Finance of the Russian Federation No. 03-07-07/56276 dated 08/09/2018

In connection with the letter on the application of exemption from value added tax (hereinafter referred to as VAT) in relation to prosthetic and orthopedic products, corrective glasses and lenses for vision correction, the Department of Tax and Customs Policy reports the following.

According to subparagraph 1 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the sale on the territory of the Russian Federation of medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation is not subject to taxation (exempt from taxation) VAT, including:

• medical products upon submission to the tax authority of a registration certificate for a medical product issued in accordance with the law of the Eurasian Economic Union, or until December 31, 2021, a registration certificate for a medical product (registration certificate for a medical device (medical equipment)), issued in accordance with the legislation Russian Federation;
• prosthetic and orthopedic products, raw materials and materials for their production and semi-finished products for them;
• corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction).

Decree of the Government of the Russian Federation dated September 30, 2015 N 1042 approved the list of codes of the above goods, exempt from VAT, in accordance with the All-Russian Classifier of Products by Type of Economic Activities (OKPD2) and the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (TN VED EAEU) ( hereinafter referred to as the List).

Taking into account the above, in order to apply VAT exemption when selling prosthetic and orthopedic products, corrective glasses and lenses for vision correction, one should be guided by the List. At the same time, the requirement to submit to the tax authority a registration certificate for a medical product (registration certificate for a medical product (medical equipment)), issued in accordance with the legislation of the Russian Federation, when selling prosthetic and orthopedic products, raw materials for their manufacture and semi-finished products for it, as well as corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction) for the purpose of applying the specified exemption is not established by the Code.

This letter does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated August 7, 2007.

What to do with documents containing OKPD-2 code 32.50.50.000?

This code stands for “Medical products, including surgical, other.” Each medical product must be assigned an OKPD-2 code. The economic entity appropriates and is responsible for it, i.e. Russian manufacturer, authorized person or company acting as an applicant for certification/declaration. The OKPD-2 code for a medical device is used during its state registration (indicated in the registration certificate), development of Technical Specifications for a medical device (included in the technical specifications number, indicated at the beginning of the document), certification and declaration of a medical device.

Some products have their own OKPD-2 codes, which allow them to be identified. For example, there is a specific code for pacemakers:

• 26.60. Irradiation equipment, electrical diagnostic and therapeutic, used for medical purposes
• 26.60.1. Equipment and devices for irradiation, rehabilitation, electrical diagnostic and therapeutic, used for medical purposes
• 26.60.14. Pacemakers; Hearing Aids
• 26.60.14.110 Pacemakers

At the same time, for most medical products there are no specific OKPD-2 codes with which the products can be correlated. For example, there are no specific codes for medical lamps, disinfection equipment, dental auxiliary materials, etc.

Therefore, in most cases, the code 32.50.50.00 was used.