Overview

• The Finance Ministry published a draft amendment on October 3 to tax foreign goods bought by individuals through online marketplaces.
• The VAT would be phased in at 5% in 2027, 10% in 2028, 15% in 2029, and 20% from 2030.
• The levy targets items within the EAEU duty‑free thresholds—currently €200 or 31 kg per parcel—which today are not charged VAT.
• Collection and remittance would be assigned to foreign sellers and marketplaces with payment due by the 28th day after each tax period, and reporting indicates Russian platforms operating in Russia would also be obligated.
• The proposal is part of a broader revenue package that includes a suggested general VAT hike to 22% from January 1, 2026, following government data showing a 2025 deficit of 5.7 trillion rubles, or 2.6% of GDP.