Tax Messenger

New rules for VAT treatment of goods sold by foreign suppliers from non-EAEU countries via electronic trading platforms

20.10.2026

On 30 September, Draft Law No. 617-9 (the “Draft Law”) was submitted to the State Duma. The Draft Law provides, inter alia, for amendments to the Tax Code of the Russian Federation (the “Tax Code”) introducing a new VAT regime for goods sold via electronic trading platforms by foreign suppliers, excluding residents of Eurasian Economic Union (“EAEU”) member states.

Under the Draft Law, VAT would be imposed on foreign e-commerce goods purchased by individuals via online marketplaces. VAT would apply regardless of the value of the goods. Currently, online purchases made by individuals from countries outside the EAEU for personal needs are not subject to VAT.

The existing EUR 200 threshold for duty-free imports of e-commerce goods into the EAEU would remain in place. Customs duty would be payable on goods exceeding this threshold.

A separate draft law, No. 619-9, proposes amendments to Federal Law No. 289-FZ “On Customs Regulation in the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation” dated 3 August 2018. In particular, the exemption from customs fees would no longer apply to goods imported for personal use and sent by international mail or delivered by a carrier. According to media reports, the fee could amount to RUB 100.

NEW VAT RULES FOR SALES OF GOODS BY FOREIGN SELLERS FROM NON-EAEU COUNTRIES TO RUSSIAN CUSTOMERS

A new category of VAT taxpayers is being introduced: individuals who purchase e-commerce goods imported into the EAEU where the value of such goods is below* the customs duty-free threshold.

* This appears to be an error in the original text. “Below” should presumably read “above” the customs duty-free threshold.

VAT treatment will depend on whether the EUR 200 threshold is exceeded.

	Goods valued at less than EUR 200 Article 174.4 of the Tax Code	Goods valued at more than EUR 200 Article 174.5 of the Tax Code
Who is liable to pay VAT, and to which authority?	The obligation to calculate and pay VAT will rest with tax agents, comprising the following three categories: Foreign sellers selling goods via their own platforms Foreign marketplaces acting as intermediaries for other foreign sellers Russian marketplaces through which foreign goods are sold VAT will be payable to the tax authorities.	The obligation to calculate VAT will rest with persons designated as taxpayers under Russian customs legislation. We understand these will be individuals. VAT is expected to be payable to the customs authorities.
VAT rate	The Draft Law refers to the standard VAT rate of 22% set out in clause 3, Article 164 of the Tax Code, while also allowing for a reduced rate of 10% without specifying the criteria for its application.
Tax period	Quarter	Not applicable (VAT must be paid before the e-commerce goods are released)
Time of determination of the tax base	Last day of the tax period in which the tax agent receives payment (or partial payment) for the goods	Not applicable (VAT must be paid before the e-commerce goods are released)
Procedure for determining the tax base	Value of the goods paid or payable to the tax agent, inclusive of excise duty and exclusive of VAT	Value of goods, inclusive of excise and customs duties and exclusive of VAT
Translation of values denominated in foreign currency	Translated into Russian rubles at the exchange rate set by the Bank of Russia on the date on which payment (or partial payment) for the goods is received	Translated into Russian rubles at the exchange rate set by the Bank of Russia on the date on which the e-commerce goods declaration is registered
VAT adjustment in the event of a return	If the purchaser returns the goods or refuses to accept them, the related VAT amount may be used to reduce the VAT payable for the tax period in which the purchase price is fully refunded to the purchaser.	Not applicable
Deduction of input VAT by foreign sellers	Not applicable	Not applicable
Deadlines for VAT payment and filing VAT returns	Foreign sellers and foreign marketplaces: a VAT return must be filed no later than the 25th day of the month following the relevant tax period – either through a Tax Portal account or via telecommunication channels provided by an electronic document exchange operator. VAT must be paid no later than the 28th day of the month following the relevant tax period. Russian marketplaces: VAT returns must be filed and VAT paid in accordance with the general procedure.	VAT must be paid by the taxpayers (individuals) before the e-commerce goods are released.

Goods valued at less than EUR 200

Article 174.4 of the Tax Code

Goods valued at more than EUR 200

Article 174.5 of the Tax Code

Who is liable to pay VAT, and to which authority?

The obligation to calculate and pay VAT will rest with tax agents, comprising the following three categories:

Foreign sellers selling goods via their own platforms
Foreign marketplaces acting as intermediaries for other foreign sellers
Russian marketplaces through which foreign goods are sold

VAT will be payable to the tax authorities.

The obligation to calculate VAT will rest with persons designated as taxpayers under Russian customs legislation. We understand these will be individuals.

VAT is expected to be payable to the customs authorities.

VAT rate

The Draft Law refers to the standard VAT rate of 22% set out in clause 3, Article 164 of the Tax Code, while also allowing for a reduced rate of 10% without specifying the criteria for its application.

Tax period

Quarter

Not applicable

(VAT must be paid before the e-commerce goods are released)

Time of determination of the tax base

Last day of the tax period in which the tax agent receives payment (or partial payment) for the goods

Not applicable

(VAT must be paid before the e-commerce goods are released)

Procedure for determining the tax base

Value of the goods paid or payable to the tax agent, inclusive of excise duty and exclusive of VAT

Value of goods, inclusive of excise and customs duties and exclusive of VAT

Translation of values denominated in foreign currency

Translated into Russian rubles at the exchange rate set by the Bank of Russia on the date on which payment (or partial payment) for the goods is received

Translated into Russian rubles at the exchange rate set by the Bank of Russia on the date on which the e-commerce goods declaration is registered

VAT adjustment in the event of a return

If the purchaser returns the goods or refuses to accept them, the related VAT amount may be used to reduce the VAT payable for the tax period in which the purchase price is fully refunded to the purchaser.

Not applicable

Deduction of input VAT by foreign sellers

Not applicable

Deadlines for VAT payment and filing VAT returns

Foreign sellers and foreign marketplaces: a VAT return must be filed no later than the 25th day of the month following the relevant tax period – either through a Tax Portal account or via telecommunication channels provided by an electronic document exchange operator.

VAT must be paid no later than the 28th day of the month following the relevant tax period.

Russian marketplaces: VAT returns must be filed and VAT paid in accordance with the general procedure.

VAT must be paid by the taxpayers (individuals) before the e-commerce goods are released.

Under the Draft Law, the Russian Federal Tax Service with obtain from the customs authorities information contained in e-commerce declarations for goods released without payment of customs duties, enabling it to monitor whether VAT has been paid in full.

HOW WILL THE ABOVE CHANGES AFFECT BUSINESSES?

These changes bring cross-border e-commerce closer to the rules already applicable to sellers from EAEU member states. As a reminder, amendments that took effect on 1 July 2024 introduced an obligation for companies from EAEU member states to pay VAT on goods sold to Russian consumers through online marketplaces. The proposed rules would extend similar requirements to all foreign sellers selling goods through e-commerce channels.

The proposed changes are expected to result primarily in an additional administrative burden for Russian marketplaces. They will need to adapt their accounting systems to comply with the new Russian tax requirements, review the relevant provisions of existing contracts with counterparties and customers, assess methodological issues arising from the new VAT payment mechanism for sales of goods through electronic trading platforms, update the formats of invoices and other primary accounting documents, and establish procedures for completing the relevant register.

In addition, foreign suppliers resident in non-EAEU countries, as well as foreign intermediaries acting as tax agents, will be required to register with the Russian tax authorities, file VAT returns and pay VAT to the Russian budget.

HOW B1 CAN HELP

Our team can:

Assist foreign sellers and marketplaces selling goods to individuals in Russia through electronic trading platforms with registration with the Russian tax authorities
Take care of preparing and filing VAT returns via a foreign entity’s Tax Platform account and liaising with the tax authorities
Assess the impact of the changes on Russian marketplaces, including implications for document management and relationships with customers and foreign sellers
Assess which categories of goods are eligible for the reduced 10% VAT rate, including identifying the required supporting documents and applicable TN VED codes[1]
Help prepare and update templates for invoices and primary accounting documents
Review contractual provisions relating to the parties’ tax obligations and determine whether amendments are required