The Russian Federal Tax Service published a letter on 15 September 2023 regarding an increase in the VAT rate from 10% to 20% on sandwich-type culinary products, including hamburgers, cheeseburgers, and other similar products (sandwiches). The letter explains that sandwiches were previously treated as non-durable bakery products eligible for the 10% VAT rate under Decree No. 908 of 2004. Howev…