The Ministry of Finance intends to accelerate the transition to the full VAT rate for imported goods ordered by individuals through marketplaces, reports buh.ru.
In October, the department drafted amendments to Articles 174.4 and 174.5 of the Russian Tax Code, which regulate the collection of tax on the import of such purchases.
According to the draft, if the cost of the goods does not exceed the EAEU duty-free limit, the VAT will be withheld by a tax agent—the marketplace (either Russian or foreign). These platforms will be required to remit the tax on a monthly basis. If the limit is exceeded, the buyer must pay the VAT themselves before the customs declaration is registered.
Initially, a gradual increase in the rate was planned: from 5% in 2027 to 20% starting in 2030. However, following discussions, the Ministry of Finance proposed reaching the full rate (20%) as early as 2029—a year ahead of schedule.
The accelerated transition is being lobbied for by offline retail. Marketplaces, however, are against it, insisting on a longer adaptation period.
Source
In October, the department drafted amendments to Articles 174.4 and 174.5 of the Russian Tax Code, which regulate the collection of tax on the import of such purchases.
According to the draft, if the cost of the goods does not exceed the EAEU duty-free limit, the VAT will be withheld by a tax agent—the marketplace (either Russian or foreign). These platforms will be required to remit the tax on a monthly basis. If the limit is exceeded, the buyer must pay the VAT themselves before the customs declaration is registered.
Initially, a gradual increase in the rate was planned: from 5% in 2027 to 20% starting in 2030. However, following discussions, the Ministry of Finance proposed reaching the full rate (20%) as early as 2029—a year ahead of schedule.
The accelerated transition is being lobbied for by offline retail. Marketplaces, however, are against it, insisting on a longer adaptation period.
Source