- VAT rate has been reduced from 18 to 10% until 1 January
2012 with reference to sale of service on transfer of breeding
cattle and poultry in ownership and usage under contracts of
financial rent (leasing) with the right of repurchase;
-
exemption of agricultural producers and Russian leasing organizations
from payment of VAT in the case of importation of particular
types of breeding cattle, their seed and embryos, breeding horses
and breeding eggs into the customs territory of the Russian
Federation has been prolonged until 1 January 2012.