VAT on imported goods from marketplaces: how online commerce will change and what businesses should do now

In 2026–2030, Russia will launch a phased tax reform that will affect the online commerce market. The Russian Ministry of Finance proposes to extend VAT to imported goods sold through marketplaces and online stores. The innovation will affect thousands of Russian companies and individual entrepreneurs working with foreign-made products.

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The essence of the changes

According to the draft amendments to parts one and two of the Tax Code of the Russian Federation, VAT will be levied on all foreign goods sold:

•    through foreign online platforms;

•    through Russian marketplaces, if they sell products imported from abroad.

The document is posted on the federal portal for draft regulatory legal acts and is open for public discussion until October 23, 2025.

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Stages of tax introduction

It is planned that VAT will come into effect in 2027 and will be increased in stages:

Experts note that the tax will be levied regardless of customs duties. This means that even goods worth up to €200, which can currently be imported duty-free, will be subject to VAT from 2027.

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Reform objectives

According to the Ministry of Finance’s plan, the introduction of VAT on imported goods will make it possible to:

•    level the playing field between Russian and foreign sellers;

•    increase the transparency of cross-border trade;

•    reduce the volume of “gray” imports and price dumping by foreign platforms.

What does this mean for businesses

For companies and sole proprietors working with imports, the changes will have complex consequences:

1. Increased tax burden.

Even the minimum rate of 5% in 2027 will reduce sales profitability. By 2030, the tax burden will increase to the standard 20%, as for the domestic market.

2. Changes in accounting and administration.

Marketplaces selling imported goods will be required to calculate and transfer VAT, update contracts with sellers, and configure accounting systems. This will increase the volume of paperwork and reporting requirements.

3. Adjustment of pricing policy.

The cost of imported goods may increase by 8–15% depending on the category and year of tax introduction.

4. Complicated logistics and confirmation of the origin of goods.

For correct taxation, documentary confirmation of the country of origin and delivery route will be required, including goods stored in marketplace warehouses.

How to prepare for the reform

1. Assess the share of imported goods in your product range.

The higher the share of imports, the greater the impact of the changes on your cost price.

2. Review your financial model.

Incorporate a gradual increase in VAT into your budgets and pricing strategy to avoid cash flow gaps.

3. Update your accounting systems.

Check the readiness of accounting and IT accounting to work with VAT from 2027, including settings for marketplaces.

4. Keep track of regulatory deadlines.

Discussions on the amendments will continue until October 23, 2025, but their entry into force in 2027 has already been virtually approved.