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Works (services) of a production nature

15 October 2026, 15:35

Works (services) of a production nature - works (services) of a production nature include the performance of individual operations in the production (manufacturing) of goods, execution of works, provision of services, processing of raw materials (materials), monitoring compliance with established technological processes, technical maintenance of fixed assets and other similar works. Works (services) of a production nature also include transport services provided by external organizations (including individual entrepreneurs) and/or structural units of the organization itself for cargo transportation within the organization, in particular the movement of raw materials (materials), tools, parts, semi-finished products, other types of cargo from the base (central) warehouse to workshops (departments) and delivery of finished goods in accordance with the terms of contracts (agreements)¹;

Federal Law No. 110-FZ of August 6, 2001, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Acts (Provisions of Acts) of the Russian Federation on Taxes and Fees as Lapsed," dated August 6, 2001, amended on November 24, 2014, Article 1, paragraph 6 // Official Compilation of Legislative and Other Normative Acts of the Russian Federation. 2001. No. 33. Article 3413. ↩

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