Allowances were made in the specification of medical supplies , which sale on Russian territory and import to our country are VAT exempt (Russian Governmental decree from April the 9th 2016 № 282 “of making amendments into specification of medical supplies, which sale on Russian territory and import on Russian territory and other territories that are under jurisdiction of Russian Federation, are not VAT deductible.”) The specification itself was approved by governmental decree of Russian Federation September the 30th 2015, № 1042.
Thus, in the specification will be named corrective glasses, except protective glasses and masks (code TN VAD EAES 9004 90), including sunglasses, corrective sight lenses and frames for specified glasses.
Making amendments were necessary due to changes in tax law. Let us remind of changes in the norm p.2 art. 149 of the Russian Tax Code. That is, now operations with selling glasses, corrective lenses and frames for such glasses including sunglasses are not VAT deductible. This rule has been functioning since January the 1st, 2016 (Federal law from November the 23rd, 2015 № 318-FL “of making amendments into article 149 part 2 of the Russian Tax Code”)
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