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What is the VAT rate on food products during their production and sale? VAT rates What percentage of VAT per year

Currently, three VAT rates are applied in Russia - 0%, 10% and 18% - there is a different VAT rate for different goods and groups of goods. There are also calculated rates; they are used to determine the amount of tax by calculation. VAT 2016, how much and at what rates is taxed in 2016, we will consider in our material.

This is the regulatory function of VAT, since at the usual rate of 18% these goods would cost more. In addition, enterprises and individual entrepreneurs whose turnover is not large can switch to the “zero” rate; this is a kind of stimulation of entrepreneurship.

VAT in Russia is at a rate of 0%.

When selling the following goods and services:

Services for transporting goods abroad or in the opposite direction by water transport, planes, trains. If for these purposes a company or individual entrepreneur leases out its wagons or containers, then this is also taxed at a rate of 0%. This item also includes transport and forwarding services, for example, information, loading and unloading, container servicing, storage services and others similar.
Transportation of oil and petroleum products to the Russian border and beyond, as well as gas abroad.
Transfer of electricity to other countries.
Storage in sea and river warehouses of goods that are exported.
Processing of goods in the customs territory.
Transportation of goods and passengers with luggage by air in transit through Russia.
Air transportation of passengers and their luggage to Crimea and Sevastopol from Russia or in the opposite direction.
Sales of space goods.
Sale of precious metals (mined or produced from scrap) to government funds or to the Central Bank.
Sale of goods and provision of services to diplomatic organizations, embassies, etc.
Transportation of passengers by trains.
Sale of goods and provision of services to international organizations operating in Russia. These organizations (various funds, etc.) must work under international treaties of Russia or be determined by government bodies.
The work of FIFA and its subsidiaries in organizing the 2018 FIFA World Cup in Russia.

A zero VAT rate can also be applied by those firms and individual entrepreneurs that have insignificant income: no more than 2 million rubles for the previous three months.

VAT in Russia 2016: rate 10%.

Sales of food products are taxed at a rate of 10%:

Meat and meat products, including live weight, including poultry.
Milk and dairy products.
Eggs.
Vegetable oil, margarine, fats.
Sugar, salt.
Grains, flour, bread, pasta.
Live fish, except for some valuable species. Fish and seafood.
Vegetables.
Baby food.

The VAT rate is 10% on the sale of children's goods:

Knitwear for children from newborns to high school students, including underwear, school uniforms, socks and stockings.
Clothing, including sheepskin and rabbit (except genuine leather and fur).
Shoes other than sports shoes.
Diapers.
Beds, mattresses.
Strollers.
Toys.
School goods: notebooks, diaries, albums, plasticine, covers, pencil cases,

Other goods at the VAT rate in Russia 2016 of 10%:

Periodicals: magazines, newspapers, except advertising and erotic ones.
Books on topics of education, science and culture, also in addition to advertising and erotica.
Medical products, except those that are generally exempt from taxation, are vital.
Medicines that are prepared in pharmacies.
Drug substances that are used for clinical drug trials.
Pedigree livestock: cattle, pigs, sheep, goats, horses, rams, etc.
Transportation of passengers and cargo by air within the country.

The VAT rate in Russia in 2016 is 18%.

The latest VAT rate – 18% – is general; it applies to the sale of everything else that is not subject to other rates, including construction for one’s own needs or the transfer of goods also for one’s own needs.

VAT rate in 2016: what percentage

In general, the VAT rate is indicated on outgoing (to your customers) and incoming (from your suppliers) invoices. What percentage of VAT and how much to pay to the budget is the difference between these amounts: you offset the VAT from suppliers against your VAT. Meanwhile, there are cases when there are no incoming invoices, but tax needs to be paid:

Advance or partial payment. When making the final payment, you will naturally issue an invoice, but it happens that the advance payment is received in one tax period, and the final payment will be in another. The tax must be paid now.
When transferring property rights.
When the tax agent pays the tax.
When selling agricultural products.

How much VAT percent and how much to pay is determined when the estimated VAT rate is applied. In this case, the VAT amount is determined as the ratio of the VAT rate to the tax base increased by the VAT rate. For ease of understanding, let's just say: there is an estimated VAT rate 10/110 and the same VAT rate 18/118 .

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Accordingly, in the first case we are talking about when goods and services are taxed at a rate of 10%, and in the second, when a rate of 10% is applied. Let's look at examples.

VAT calculation examples

Example 1.

You sell milk (meat, other agricultural products). You have been given an advance in the amount of 50 thousand rubles. You need to pay VAT on this amount. How much VAT you need to pay is determined by the following calculation:

50000 * 10% / 110% = 4545.45 rubles.

4545,45 rubles is the amount of VAT that you need to pay to the budget. Naturally, this is a pure example without reduction (offset) for input VAT. We can check for ourselves whether we have correctly determined how much VAT we must pay.

45454.55 is the amount excluding VAT, taxable base (50000 - 4545.45). Multiplying the base by 10% we get the amount we just found 4545,45 rubles

Example 2.

You transferred property rights to someone in the amount of 132,578.44 rubles. It is necessary to isolate the VAT and pay it to the budget. To determine how much VAT you need to pay, we use the estimated rate of 18/118:

132578,44 * 18% / 118% = 20223,83

20223,83 – this is the amount of VAT (again in a pure example without credits for input VAT) that you need to pay to the budget. And again, let’s check whether we applied the calculated rate correctly: 112354.61 – amount excluding VAT, tax base (132578.44-20223.83), multiply it by 18% and find the VAT amount equal 20223,83 .

VAT on food hdepends on their specific type. The tax percentage is calculated depending on what exactly a particular company produces or sells. Accordingly, payments to the budget may differ for firms in similar sectors of the economy.

VAT 10%: list of categories of products subject to the percentage

Sales of a number of categories of food products in strict accordance with approved classifiers based on clause 2 of Art. 164 of the Tax Code of the Russian Federation is subject to VAT at a rate of 10%. In this case, the product designation must clearly correspond to one of the specified documents:

for Russian goods - All-Russian Product Classifier (OKP);
for those received from foreign manufacturers - the commodity nomenclature of foreign economic activity (TN FEA).

Codes of food products subject to a 10% rate were approved by the Decree of the Government of the Russian Federation “On approval of lists of codes for types of food products and goods for children subject to value added tax at a tax rate of 10 percent” dated December 31, 2004 No. 908.

You can prove your right to use a reduced VAT percentage on the basis of a certificate or declaration of conformity. Similar information is contained in the letter of the Federal Tax Service of the Russian Federation dated December 7, 2011 No. ED-3-3/4036@, and the resolution of the Federal Antimonopoly Service of the North-Western District dated February 1, 2012 No. A56-29589/2011. There is an alternative opinion, suggesting that a preferential interest rate can be applied even in the absence of these documents (for example, resolution of the Federal Antimonopoly Service of the North-Western District dated 02.28.2014 No. A56-9963/2013, FAS Moscow District dated 03.13.2008 No. KA-A40/1415- 08). The tax payable for the period, accrued at 10%, is reflected in cell 020 (columns 3, 5) of the declaration.

When selling which food products will you have to pay 18%?

Sales of all other products not mentioned in the above documents should be included in the base at a standard rate of 18%. Also, a similar rule applies to objects for which evidence has not been provided for the application of a reduced VAT percentage.

In reporting, data on such food products sold in the reporting period is entered in part 3 of the reporting form, in field 010 (columns 3, 5).

VAT benefit in terms of no obligation to pay it

For sales of food products at food service points in hospitals and educational institutions, a benefit has been established that allows you not to pay tax on such sales. This follows from a literal reading of paragraph 2 of Art. 149 of the Tax Code of the Russian Federation. In such cases, as a legal basis for applying tax exemption, it is necessary to present licensing documents for the right to carry out medical or educational activities. Turnovers from the sale of food products in medical and educational institutions are reflected in part 7 of the VAT return indicating code 1010232.

In addition, enterprises under special regimes may not pay VAT on the sale of food products. This rule applies to simplifiers, with the exception of amounts for import and intermediary transactions (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).

A payer under the single tax regime on imputed income will have to strictly comply with clause 2 of Art. 346.2 for using VAT benefits.

When is 0% tax used?

From a literal reading of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, when selling food products outside the territory of Russia, companies can pay a tax of 0%. As evidence, the counterparty must submit the following list of documents before the expiration of 180 days from the date of completion of customs procedures:

duplicates of agreements with a partner;
duplicates of invoices and other documents supporting products;
certified duplicates of customs documents.

Since 2015, companies have been given the right not to transfer copies of documents on goods and customs forms, limiting themselves to compiling a certified list of them and transmitting it over the network in accordance with clause 15 of Art. 165 Tax Code of the Russian Federation, clause 10 art. 1 of the Law of December 29, 2014 No. 452-FZ “On amendments to Art. 165 of the Tax Code of the Russian Federation."

To reflect information about these transactions in the tax return, Section 4 is applied. In case of failure to provide the supporting documents, the company will have to pay tax on the specified turnover at the appropriate rate (10 or 18 percent) and enter these amounts in the 6th part of the declaration form.

So, food manufacturers and traders can use different VAT rates provided for by the code, or be exempt from paying it altogether, but subject to a number of conditions. To do this, you need to have the appropriate title documents on hand, otherwise you will not be able to take advantage of the preferential opportunities.

VAT on food products is calculated by taxpayers whose activities are related to public catering or retail/wholesale trade. What determines the tax rate? When to apply a rate of 10% and when to apply 18%? Who has the right to apply a zero tax rate? Who is exempt from paying VAT? We will consider the answers to these and other questions in the material below.

VAT on food products at a rate of 10%

In accordance with paragraphs. 1 item 2 art. 164 of the Tax Code of the Russian Federation, at a rate of 10% it is necessary to tax food products included in a certain list. Moreover, to justify this rate, it is necessary that the name of the product be reflected in the All-Russian Product Classifier (OKP) - for domestic goods, or the Commodity Nomenclature of Foreign Economic Activity (TN FEA) - for imported ones (letter of the Ministry of Finance of Russia dated July 4, 2012 No. 03-07- 08/167). These codes were approved by Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 “On approval of lists of codes for types of food products and goods for children subject to value added tax at a tax rate of 10 percent.”

To justify the 10% rate, you must have a document that will certify the product’s compliance with the requirements of technical regulations - a certificate of conformity or a declaration of conformity (letter of the Federal Tax Service of the Russian Federation dated December 7, 2011 No. ED-3-3/4036@, resolution of the Federal Antimonopoly Service of the North-Western District dated February 1. 2012 No. A56-29589/2011). True, there is judicial practice that speaks of the possibility of not confirming the application of this rate with documents (Resolutions of the Federal Antimonopoly Service of the North-Western District dated February 28, 2014 No. A56-9963/2013, FAS Moscow District dated March 13, 2008 No. KA-A40/1415-08).

The tax base and the amount of tax calculated at a rate of 10% will be reflected in line 020 (columns 3 and 5, respectively) of the VAT return (Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

VAT on food products at the rate of 18%

According to paragraph 3 of Art. 164 of the Tax Code of the Russian Federation, for all other food products (not specified in paragraph 2 of this article) a rate of 18% will be applied. It also applies if the taxpayer cannot justify the application of a 10% rate.

When filling out a VAT return, amounts received from the sale of food products taxed at a rate of 18%, and the VAT itself will be included in section 3 (line 010, columns 3 and 5, respectively).

ATTENTION! From 01/01/2019, the 18% rate will increase to 20%. Find out what you need to do before 2019

Exemption from VAT

The Tax Code of the Russian Federation also provides for an exemption from VAT if food products are produced or sold in canteens of educational and medical institutions. This norm is reflected in paragraphs. 5 p. 2 art. 149 of the Tax Code of the Russian Federation. At the same time, to justify the possibility of applying the benefit, the taxpayer will need to submit supporting documents, for example, licenses to provide medical or educational services (letter of the Ministry of Finance of the Russian Federation dated December 3, 2014 No. 03-07-15/61906).

The cost of food products, exempt from VAT, will be reflected using code 1010232, section 7 of the VAT return.

If the taxpayer is in a special regime, VAT on the sale of food products will also not have to be paid. By applying the simplified tax system, the taxpayer does not pay VAT due to the provisions of clause 2 of Art. 346.11 of the Tax Code of the Russian Federation, with the exception of cases when food products are imported into the territory of the Russian Federation or the “simplified” performs the functions of an agent.

If the taxpayer works for UTII, then he, guided by clause 4 of Art. 346.26 of the Tax Code of the Russian Federation, uses the right to be exempt from VAT if the conditions of paragraphs are met. 6-9 p. 2 tbsp. 346.26 in addition to the generally established conditions for the use of this special regime.

Application of 0% rate

When selling food products outside the Russian Federation, the seller applies a 0% rate, in accordance with clause 1 of Art. 164 Tax Code of the Russian Federation. To justify this rate, the taxpayer must submit the following documents within 180 days from the date of stamping by the customs authorities:

copies of agreements with counterparties;
copies of shipping/transport documents;
a copy of the customs declaration.

Instead of copies of shipping/transport documents and customs declarations, it is allowed to submit their registers, including in electronic form (clause 15 of article 165 of the Tax Code of the Russian Federation, clause 10 of article 1 of the law of December 29, 2014 No. 452-FZ “On Changes in Article 165 of the Tax Code of the Russian Federation").

In this case, section 4 must be completed in the VAT return.

If the taxpayer does not collect the required package of documents on time, he will be forced to pay VAT to the budget at a rate of 18 or 10% and submit a declaration with completed section 6.

Results

A taxpayer who is engaged in the production and sale of food products can apply the full variety of rates provided for by the Tax Code of the Russian Federation, as well as tax exemptions. The choice of a specific rate or benefit is determined both by the specifics of the taxpayer’s activities and the type of products sold. But in order to take advantage of reduced rates or the right to exemption from VAT, the taxpayer must be prepared to document the rights to these actions.

VAT, or value added tax, is, according to Article 164 of the Tax Code of the Russian Federation, an indirect tax that withdraws part of the cost of goods, work or services created at all stages of production, and contributes this part to the country’s budget as the goods are sold. In the article we will tell you about the list of goods subject to VAT at the rate of 10, we will give examples and lists.

VAT tax definition, rate options

Today, there are several options for value added tax rates. Read also the article: → "". The diagram below lists the options for VAT tax rates and the types of activities that fall under one or another rate.

In this article we will consider cases of application of a 10 percent VAT rate. For this rate, it is important to have confirmation that a certain product is included in the list of goods taxed at a rate of 10 percent. From the lists below, you can find out the code according to the All-Russian Classifier of Products or according to the Commodity Nomenclature of Foreign Economic Activity (for products of foreign origin).

If there was no reconciliation against these classifiers, then the default rate is 18% VAT.

Table “Types of commercial activities for which a 10 percent VAT rate is provided: food products, goods for children and periodicals and book products (items 1-3)”:

№			Peculiarities
1	Sales of food products	Subparagraph 1, paragraph 2 of Article 164 of the Tax Code of the Russian Federation;	Baby food, according to clarifications of the Ministry of Finance of the Russian Federation, is also subject to taxation at a rate of 10%, provided that these products are listed in the electronic database (register) of the Eurasian Economic Commission and have a certificate of state registration, according to letter dated May 26, 2015 N 03-07 -07/30282.
2	Sales of goods for children	Subparagraph 2, paragraph 2 of Article 164 of the Tax Code of the Russian Federation;	This category includes all products that are made for children from knitwear, natural sheepskin, rabbit skin products, underwear, shoes (with the exception of sports shoes), beds, mattresses, diapers, school supplies: notebooks, plasticine, etc. This category also includes sewing products
3	Sales of periodicals and book products related to science, culture and education	Subparagraph 3, paragraph 2 of Article 164 of the Tax Code of the Russian Federation;	The right to apply a 10% VAT rate is confirmed, according to paragraph 2 of the Notes to the List, by the presence of a certificate issued by the Federal Agency for Press and Mass Communications; According to Letter of the Ministry of Finance of the Russian Federation dated August 1, 2012 N 03-07-11/213, only magazines, collections and bulletins of news agencies can be sold at a rate of 10% VAT, in other cases the rate is 18%;

Table (continued) “Types of commercial activities for which a 10 percent VAT rate is provided: medical goods, sales in agriculture (clauses 4-5)”:

№

Types of commercial activities

Legal acts regulating the legality of this position

Peculiarities

Sales of medical goods

Subparagraph 4, paragraph 2 of Article 164 of the Tax Code of the Russian Federation;

According to Note 1 to List No. 688, it is necessary that the medical product be included in the State Register of Medicines, and the drug has its own registration certificate.

For imported medicinal goods into the Russian Federation, permission from the authorized body to import a specific batch is important, according to Note 1 to List No. 688;

For medicines that are manufactured by pharmacy companies, but are not registered by virtue of paragraph 1 of part 5 of article 13 of the Federal Law No. 61 of April 12, 2010, they may be taxed at a rate of 10% VAT only if there is a prescription for a medical product or a requirement of a medical organization ( according to Letter of the Federal Tax Service of the Russian Federation dated August 10, 2011 No. AS-4-3/13016).

Sales in agriculture

Decree of the Government of the Russian Federation of October 20, 2016 No. 1069;

All-Russian classifier of products by type of economic activity OK 034-2014;

Commodity Nomenclature of Foreign Economic Activity of the Customs Union

Until October 1, 2016, there was a 10% rate on all agricultural products; Since October 20, 2016, 2 lists of breeding livestock have been approved

VAT is one of the most significant taxes in the Russian Federation. It replenishes the country's federal budget. VAT is considered an indirect tax. It falls on the shoulders of the end customers. Those. The more intermediaries (more precisely, the intermediary price) there are between the producer and the consumer, the higher the state income. No one thought, maybe this is why the state is so actively eliminating “outbidders”? But that's a completely different topic. We will talk in more detail about VAT 10 percent (the list of goods taxed at this rate). But first, let’s talk about how the tax came about.

The history of the appearance of tax in Russia

In our country, VAT has been in effect since 1992. Before this, there was a sales tax.

But such a measure legally exempted many subjects from payment. Then the government introduced VAT.

It was then regulated by a separate Federal Law, which was called “On Value Added Tax.”

In 2000, the law was “merged” into the Tax Code. The basis of the collection was taken from the USA. But at the moment, almost all countries apply a similar principle for calculating it. Only the rates differ.

Was it good before?

For those who like to criticize modern “exorbitant taxes”, as well as “sentimentalists” who claim “how wonderful it used to be,” let’s say that from 1992 to 1993 the tax was 28% (a VAT rate of 10 percent looks fantastic against this background). From 1994 to 2004 the rate was reduced to 20%.

Of course, one can argue that “there were no other taxes.” But at this time, personal income tax was also reduced to 13%. At that time, “everyone was coming out of the shadows.” The state reduced rates because the majority preferred not to pay anything. The impotence of law enforcement and tax services, coupled with high stakes, explained the reason for this behavior. Maybe “admirers of the past” remembered this, without paying absolutely any fees.

Where did VAT come from?

For the first time, such a tax appeared in France in 1942 (war is war, and private property is above all). But it did not take root, because it had many shortcomings.

It was a kind of sales tax. In 1948, French economists modified it. They created accrual principles that appealed to the whole world (or rather, authorities in all countries, because who likes paying taxes?).

What is VAT

VAT is a type of indirect tax on goods or services at the time of sale. It is taxed at all stages of production and ultimately falls on the consumer.

That is, the higher the “appetites” of producers, the more profitable it is for the state. For example, you were sold chicken in a store. Its cost was 50 rubles. And the buyer paid 200 rubles for it. A percentage of 150 rubles (200-50) will have to be paid in the form of If the seller had been “generous” and the goods “had been given for what he took”, i.e. had not added anything to the original price, then the state would not have received a penny from such a deal.

It doesn't matter whether the company is making a profit or operating at a loss. VAT is not cancelled. Hence the conclusion: the more they cheat, the better the federal budget. Let's think about whether the state really needs to limit the arbitrariness of intermediaries. With such a system, on the contrary, their growth is only beneficial to the budget. Now let's move directly to which the amended Tax Code (2015 edition) establishes.

How much do we pay to the state?

How to determine how much the government will take from the price increase? The 2015 Tax Code provides for three rates: 18% (standard), 10% (preferential) and 0% (customs). VAT rates of 10 and 18% are “internal”.

They apply to domestic countries only. If they are exported outside the country, no tax is charged. If you pay VAT when purchasing a product and reselling it abroad, the tax paid is refundable.

VAT rate 10 percent: list of goods and services

18 percent is the regular VAT rate. However, there is a list of goods that reduces it to 10. Many entrepreneurs ask the question: “In what cases is 10% VAT applied?” Let's try to answer it.

The VAT rate is 10 percent, the list of goods and services assumes the following:

Domestic air transportation.
Childen's goods.
Some medications.
Periodical printed materials.

The list of all goods was approved by Government Decree No. 908 of December 31, 2004. It is in this document that the entire list is indicated, which is subject to VAT of 10 percent. The list (brief) is given below:

Milk and dairy products.
Meat in live weight.
Eggs.
Cooking fats, vegetable oil.
Salt.
Flour and pasta products.
Vegetables.
Children's and diabetic nutrition, etc.

“My product was missing”

If your product is not on our list, and you have a question: “In what cases (or rather, to what goods and services) is VAT applied?”, you need to look at the Resolution. We have already indicated the number and date. It contains a complete list. As a rule, these are all groups of goods that are in high demand among citizens.

VAT rate 10 percent: air transportation

In connection with the economic crisis, legislators supported the request of air carriers to reduce VAT to a “preferential” 10 percent. On April 1, 2015, the Federation Council approved this bill and approved the benefit from July 2015 to December 2017. Most likely, this period will be extended if the economic situation does not improve.

Everyone is dissatisfied

This law did not satisfy anyone. The government due to the fact that it began to receive less money due to the budget deficit. Air carriers say this will not solve the industry's problem.

The head of Aeroflot, Vitaly Savelyev, expressed dissatisfaction with this matter. He believes that in the current situation it is necessary to completely remove VAT from air carriers on domestic flights. The situation turns out to be that it is almost cheaper to get from Vladivostok to Moscow on a “round-the-world trip”.

Is Crimea ours?

An interesting situation concerns Crimea and Sevastopol. Referendum, annexation - we all know this very well. But as far as legislation is concerned, not everything is so simple. So internal regulations make us think - is Crimea ours? Russian?

This concerns the law on amendments to the Tax Code in 2015, according to which domestic air transportation is subject to a preferential tax of 10%. The same regulatory legal act contains the wording, “except for trips to Crimea and Sevastopol.”

Apparently, Russian companies are afraid of possible economic sanctions “from recognizing” Crimea as Russian territory. For this purpose, similar regulations on tariffs, taxes, etc. are adopted. Companies do not violate domestic law and are not subject to international sanctions.

10+10=28?

In the section “VAT rate of 10 percent: list of goods and services,” we said that there is a category of socially significant goods that have a VAT exemption. The full list of codes and names is prescribed in Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

But what to do when the product is “at the junction” of two items. In addition, situations seem paradoxical when the products sold consist entirely of “preferential” goods, but are subject to 18%.

For example, pizza. It may consist entirely of those products that are eligible for the benefit. Flour, eggs, meat, cheese, etc. But the “combination” of these “social” products into a “delicacy” pizza is taxed “to the fullest.”

This provision is clarified by letters from the Ministry of Finance dated September 10, 2010 No. 03-07-14/63 and the Federal Tax Service for Moscow dated March 16, 2005 No. 19-11/16469. According to them, VAT of 10 percent is charged on the sale of goods that are included in Government list. The rest fall under 18%.

This list includes the category “pies, pies, donuts,” as well as meat, various cereals, and vegetables. But there is no such thing as “empanadas” or “pizza.” Here officials apply the principle “what is not permitted is prohibited.” They believe they should pay the full 18 percent for spring rolls.

Pizza or Italian pie

But there is one "loophole". If you want to produce pizza and receive VAT benefits for it, then you can sell it as an “Italian” pie. It is enough to have all the certificates for the conformity and quality of the products. No one will prevent you from replacing the name of a product from “pizza” to “pie”; the law does not establish “what should be” in each of these products. The main thing is to indicate the composition of the product.

The arbitration court is on the side of entrepreneurs

In addition, entrepreneurs use code classifiers that mean “bakery products” for pizza, as well as “meat and meat products” for stuffed meat pancakes. Both of these codes "allow" 10 percent to apply.

Such a “trick” can lead to arbitration. Tax authorities dispute the rate of 10 percent, insisting on 18. But arbitration practice is often on the side of entrepreneurs, because according to GOST “Public catering services. Terms and definitions”, approved by order of the State Standard of Russia dated November 30, 2010, flour culinary products include pies, belyashi, and pizza. And these products contain various fillings.