The allocation of online trade as a separate type of activity at the level of the Eurasian Economic Union (EAEU), according to the Russian Ministry of Finance, provides grounds for applying general taxation rules to it, including the collection of VAT on all goods sold by online stores from abroad. As Interfax reports, Deputy Finance Minister Alexey Sazanov made this statement at the Moscow Financial Forum.
The Federal Tax Service will act as the tax administrator, and the collection system will be structured in such a way that “the electronic platforms through which e-commerce goods are sold, or, if these are the sellers’ own websites, the sellers themselves register for tax purposes in the taxpayer’s personal account and, accordingly, as in the general procedure, by submitting a tax return online, pay VAT on all sales of e-commerce goods to Russian buyers.”
The Ministry of Finance does not see any grounds for making any concessions in the form of a gradual increase in the VAT level or exclusion from taxation of certain categories of goods (for example, those costing up to 200 euros). According to Sazanov, e-commerce should be approached as regular retail, where the purchase of goods is subject to 20% VAT.
"As in any classic trade - you earn a profit, we take our taxes. Therefore, in our opinion, there can be no limit here (to the cost of goods at which VAT is not charged - IF). If you earn a profit on these goods, then it is fair to charge VAT on this," he said, adding that cross-border shipments have long been not something "that a relative from Uzbekistan sent to a relative in Moscow," but a full-fledged trade channel.
In addition, the Eurasian Economic Commission and regulators of the EAEU countries have prepared a draft resolution according to which a single import duty of 5% (the amount is still being discussed) will be introduced for e-commerce goods with a gradual reduction in the duty-free import threshold: it is expected that in 2025 it will remain at the current level of 200 euros of the parcel value, in 2026 it will decrease to 100 euros, in 2027 - to 50 euros.
Rating |