VAT is calculated and paid at a special VAT rate of 10^% on the sale and import of milk drinks with the addition of coffee, which, in accordance with the regulations governing the quality of milk products and starter culture, have been declassified as milk drinks

(Opinion of the Ministry of Finance, no: 003513118 2024 10520 004 000 011 004 dated April 14, 2025)

Import of dairy products, i.e. fermented milk products marketed as yogurt, sour milk, fermented milk products with probiotic bacteria, kefir, other fermented milk products and fermented milk drinks, as well as milk drinks, in terms of regulations governing the quality of milk products and starter culture, are taxed at a special VAT rate of 10^%.

In this regard, VAT is calculated and paid at a special VAT rate of 10^% on the sale and import of dairy products, in this case, milk drinks with added coffee, which, in accordance with the regulations governing the quality of milk products and starter culture, are declared as milk drinks.

Source: Bulletin - Official explanations and expert opinions for the application of financial regulations, April 2025