The Duma approved in the first reading the collection of VAT on the sale of goods through electronic platforms

Currently, the sale of goods by taxpayers of the Eurasian Economic Union ( EAEU ) through electronic trading platforms to Russian individuals is not subject to VAT on the territory of the Russian Federation. In connection with this draft federal law, it is stipulated that the place of sale of goods by sellers of the EAEU countries through electronic trading platforms is the territory of the Russian Federation, if the goods are located in the territory of the Russian Federation at the time of receipt by the buyer - an individual who is not an individual entrepreneur.

The document also establishes the specifics of registering foreign intermediaries with the tax authority, through whose electronic trading platforms goods of taxpayers of the EAEU member states are sold; the possibility of using a personal account by foreign intermediaries to submit a VAT return and other documents, as well as the specifics of receiving documents (information) from the tax authority.

Right to tax deduction

The draft law provides for granting taxpayers the right to deduct VAT amounts,

presented by suppliers of goods (works, services) purchased for transactions through electronic trading platforms by the buyer - an individual who is not an individual entrepreneur who receives goods in other member states of the EAEU.

In addition, it is envisaged that Russian sellers will accept for deduction VAT amounts paid from their own funds to the budgets of other EAEU member states when selling goods through electronic trading platforms to individuals in these states. This will allow Russian sellers to compensate for the costs of paying these amounts of taxes.

As noted in the financial and economic justification for the bill, the loss of the federal budget if the draft law is adopted will amount to 2 billion rubles. “Losses of the federal budget will be compensated by VAT paid by foreign organizations when selling goods to individual buyers on the territory of the Russian Federation through electronic trading platforms,” the justification states.

As Sergei Altukhov, deputy chairman of the State Duma Committee on Economic Policy, emphasized, the bill actually eliminates double taxation of Russian sellers when selling goods to individuals in the EAEU states. “And for sellers from other countries, VAT is introduced when selling goods in the Russian Federation. That is, the place of sale of goods from the EAEU countries through electronic trading platforms is recognized as the location of the buyer - an individual. We are talking not only about marketplaces, but also about trading through electronic trading platforms are sites on the Internet where you can order goods. I believe that this will improve the VAT administration system, eliminate the inequality in VAT taxation between Russian and foreign taxpayers, and ultimately this will reduce the financial burden on the end consumer of goods,” the deputy believes. .