28.10.2026 Regulation #Russia #Import #E-commerce

Bill 617-9: sellers and platforms to collect VAT on parcels from abroad

On 23 October 2026 the State Duma's Budget and Taxes Committee recommended adopting in first reading the tax amendments accompanying the 2027–2029 budget, which the Government submitted on 30 September (Interfax). The measure in question is bill No. 617-9; among its provisions is a procedure for collecting VAT on e-commerce goods that individuals buy abroad and receive in international postal items or carrier shipments (bill text). The bill has not yet passed; the first reading in the Duma is still ahead.

Who pays within the duty-free limits

For parcels whose value does not exceed the EAEU duty-free limits, the bill provides for a new Article 174.4 of the Tax Code. VAT is calculated by tax agents of three kinds (bill text):

Foreign persons established (registered) in EAEU member states are not treated as agents; their goods sold through platforms fall outside this regime.

The bill does not state the rate as a number: it refers to Article 164(3) of the Tax Code. Retail.ru cites the general VAT rate of 22%.

The tax base is the price the buyer paid the agent, including excise and excluding the VAT itself. The base is determined on the last day of the tax period in which payment was received. Foreign-currency amounts are converted at the Bank of Russia rate on the payment date. If goods are returned, the tax already calculated can be offset, including in later periods, but no later than three years after the period of the return.

Registration, returns and payment

Foreign sellers and foreign platforms are subject to registration under Article 83(46) of the Tax Code. They pay the tax no later than the 28th of the month following the tax period. The return is filed electronically through the taxpayer's personal account (or, if it is unavailable, through an electronic document operator) no later than the 25th. VAT charged to such persons on purchases in Russia, or paid by them on imports, is not deductible. Russian platforms pay and report under the ordinary procedure of Article 174.

To check that tax has been paid in full, the Federal Customs Service will pass to the Federal Tax Service data from e-commerce goods declarations for which a decision was made to release the goods without payment of customs duties and taxes.

Parcels above the limits

If a parcel exceeds the duty-free limits, new Article 174.5 applies. The base is the goods' value plus the customs duty payable and excise. VAT is charged at the Article 164(3) rate and paid before release of the goods. These goods are excluded from the agents' base under Article 174.4.

When the rules could take effect

Articles 174.4 and 174.5 take effect one month after official publication of the law and not earlier than the first day of the next VAT tax period (Article 11 of the bill). The exact date depends on when the law is adopted and published.

For foreign sellers and platforms, the bill provides for registration, a return filed by the 25th and VAT paid by the 28th of the month following the tax period.

Primary sources

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.