The State Duma adopted in the second and third readings the law on amendments to the Tax Code, which provide for the recognition of sugar-containing beverages as excisable goods. In the editorial of the first reading, it was assumed that such drinks would become excisable from January 1, 2023, but by the second reading, it was decided to delay the introduction of excise duty until July 1, 2023. The document was initiated by the Government of the Russian Federation.
"In order to provide additional federal budget revenues for the possibility of allocating budget allocations from the federal budget for 2023 and for the planning period of 2024 and 2025 for the implementation of the activities of the federal project "Combating with Diabetes", the bill provides for the recognition of sugar-containing beverages as excisable goods," the explanatory note says.
According to the document, non-alcoholic beverages produced with the addition of sugar or other sweetening substances, the content of which exceeds 5 g per 100 ml of the drink, are recognized as sugar-containing beverages.
Drinks that have passed the state registration of specialized food products will not be subject to excise duty as well as fermented beverages, kvass with an ethyl alcohol content of 0.5% to 1.2% inclusive, as well as juices, nectars, juice drinks and fruit drinks.
The excise tax rate on sugar-containing beverages is set at 7 rubles per 1 liter.
According to the calculations of the government, additional federal budget revenues from excise taxes on sugar-containing beverages are expected to amount to about 35 billion rubles per year.
According to the calculations of the government, additional federal budget revenues from excise taxes on sugar-containing beverages are expected to amount to about 35 billion rubles per year. The amendments adopted for the second reading of the document clarify the concept of sugar-containing beverages. In particular, the wording on the use of alcohol is being changed, as well as the list of exceptions from beverages subject to excise duty is being expanded, including at the expense of syrups and dairy products. The composition of sweetening substances is specified: sugar (glucose, fructose, sucrose, dextrose, maltose, lactose), syrup with sugar, honey. Specialized food products that have passed state registration in accordance with the law of the Eurasian Economic Union, fortified food products, with the exception of tonic drinks and beverages whose components contain carbon dioxide, alcoholic beverages with a strength of more than 0.5%, grape, beer, fruit, honey and other wort (сусло), fruit fermented materials, will not fall under excise tax. kvass with an ethyl alcohol content of up to 1.2% inclusive.
Non-alcoholic (strength up to 0.5%) beer with sugar content is excluded from goods subject to a zero excise rate. The adopted norms will affect drinks that are packaged in consumer packaging. The excise tax will not be charged on beverages manufactured and packaged by organizations and sole individual entrepreneurs providing services in the field of public catering.