This document outlines the value-added tax (VAT) rates for medical devices in Russia both past and present. It states that historically, medical equipment was subject to a 0% VAT rate, medical products had an 18% VAT rate, and the exact lists of qualifying items were defined in government orders from 2002 and 2008. As of January 1, 2013, a new law unified these terms as "medical devices" and introduced some VAT rate changes, making the VAT rules less clear. The document concludes that additional low-level legislative changes on medical device VAT rates in Russia may still be forthcoming.

1. 0% VAT
18% VAT
According to the Article 149,2
of the Russian Tax Code.
According to the Article 164,2
of the Russian Tax Code.
medical equipment
(медицинская техника)
exact list of codes was
specified by Government
Order 19 dated 17.01.2002.
medical products (изделия
медицинского назначения)
exact list of codes was
specified by Government
Order 688 dated 15.09.2008
medical devices (медицинские
изделия) listed in Government
Order 19 dated 17.01.2002
confirmed by ОКП and ТН ВЭД
codes in registration certificates.
medical devices (медицинские
изделия) listed in Government
Order 688 dated 15.09.2008
confirmed by ОКП and ТН ВЭД
codes in registration certificates.
medical devices
(медицинские изделия)
according to the new list
which will replace
Government Order 19 dated
17.01.2002.
medical devices
(медицинские изделия)
listed in Government
order 688 dated
15.09.2008.
(no changes confirmed).
10% VAT
-accessories.
-spare parts.
-incorrect registration.
“standard” VAT.
No preference
VAT for Medical Devices at a Glance
YESTERDAY
(before 01.01.2013).
TODAY TOMORROW
(upcoming changes confirmed by MoH).
According to the Russian Law, medical devices have VAT preferences for importation and selling. The Federal Law 323 came into force on 1st
of January 2013 and unified terms medical equipment (медицинская техника) and medical products (изделия медицинского назначения) into
one term medical devices (медицинские изделия) what made confusing the situation with VAT applicability. Changes in the Russian Tax Code
in November 2013 made situation clearer nevertheless some low-level legislation changes on this topic are still expected in the future.
Slide prepared by Alexey Stepanov for Russian Medical Device RA group./ July 2014 / www.medicaldevicesinrussia.com