The State Duma in the first reading approved the collection of VAT on the online sale of goods from the EAEU

The State Duma in the first reading adopted a bill introducing VAT for taxpayers from the countries of the Eurasian Economic Union (EAEU) selling goods through electronic trading platforms. Currently, such sales in Russia are not subject to VAT. The draft developed by the government was submitted for consideration at the end of February.

“The adoption of the draft federal law will improve the VAT administration system, eliminate inequality in VAT taxation of Russian and foreign taxpayers and, accordingly, create more favorable conditions for the sale of goods by Russian taxpayers to individuals on the territory of the EAEU member states,” says the explanatory note. note.

The draft also stipulates the specifics of registering foreign intermediaries with the tax authority, through whose electronic platforms individual entrepreneurs from the EAEU conduct trade. According to the text of the project, an electronic trading platform is a site on which a user can order a product, as well as find out the terms of its delivery and payment.

The law will come into force one month after its adoption, but not earlier than July 1, 2024. The provisions specified in the law will begin to apply to entrepreneurs from the EAEU from January 1, 2025.

Finance Minister Anton Siluanov March 21 statedthat the Ministry of Finance and the Federal Customs Service plan to “put a barrier” to schemes for non-payment of VAT on imports from the EAEU.

Read more about the fight against gray supplies through the EAEU countries in the Kommersant article. “Import will not be bypassed”.

Evgeny Belousov