Authorities may expand the list of excisable soft drinks
The Russian Ministry of Finance considers it advisable to prepare proposals expanding the list of sugar-containing soft drinks on which an excise tax is imposed. This is stated in application to the main directions of budget, tax and customs tariff policy for 2025–2027, submitted to the State Duma.
The document explained that the expansion of the list is due to the difficulties of identifying some sugar-containing drinks as excisable. Problems arise due to the large list of soft drinks that are not subject to excise taxation. These include fortified food products (this may include juices and dry concentrates for making drinks, to which vitamins have been added) and plant-based drinks (for example, plant-based milk, oat drinks, etc.).
Currently, sugar-containing soft drinks include products with added sugar or other sweeteners (glucose, sucrose, fructose, dextrose, maltose, lactose, sugar syrups or honey). A drink becomes excisable if the amount of carbohydrates in the nutritional value of the product is more than 5 grams per 100 ml.
The excise tax on sugar-sweetened drinks in Russia came into force on July 1, 2023 and amounts to 7 rubles. for 1 liter. The document indicates that in 2023 the federal budget received 8.3 billion rubles. excise taxes At the same time, over two quarters there was a decrease in average monthly revenues: in the third quarter of 2023, the amount of excise tax revenues amounted to about 1.5 billion rubles, in the fourth quarter the amount amounted to 1.31 billion rubles. (-13%), and in the first quarter of 2024 - 1.28 billion rubles. (–3%).
According to the authors of the document, the trend is associated with a reduction in the production of sugar-containing drinks in favor of products containing sweeteners. To change the trend, it is proposed to halve the criterion for recognizing a sugar-containing drink as excisable: from 5 to 2 g of carbohydrates per 100 ml of drink.
Currently, excise tax is not levied on drinks produced and packaged by organizations and individual entrepreneurs that provide catering services. The following are also not considered excisable:
- specialized products registered in accordance with the laws of the EAEU;
- fortified food products (except for tonic drinks and products containing carbon dioxide);
- alcoholic products with a strength of no more than 0.5%;
- kvass containing ethyl alcohol up to 1.2% inclusive;
- juices, juice drinks, nectars, fruit drinks, syrups;
- milk, dairy products;
- jelly, plant-based drinks made from cereal grains, legumes, oilseeds, nuts, coconut or processed products (except for tonic drinks and products containing carbon dioxide).
