Overview

• A finance ministry draft law would impose VAT on all purchases from foreign marketplaces, including parcels now under the 200‑euro or 31‑kilogram duty‑free limit.
• The levy would be phased in at 5% in 2027, 10% in 2028, 15% in 2029, and 20% from 2030.
• Both foreign and Russian platforms selling to customers in Russia would be responsible for collecting and remitting the tax.
• Officials note that cross‑border orders currently do not face such a marketplace VAT, and the proposal has been published but not enacted.
• The measure is part of a wider package that includes lifting the standard VAT to 22% from January 1, 2026, extending VAT to currently exempt businesses, sharply higher taxes on bookmakers, and increased borrowing in the 2026 budget.