Russia's Finance Ministry proposes 22% VAT on cross-border e-commerce purchases
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Russia as they stand today, see the Russia guide →
- Jurisdiction
- Russia
- Tax
- VAT
- Change type
- Digital services
- Status
- Proposed
- Impact
- Watch
- Announced
- 24 September 2026
- Authority
- Ministry of Finance of the Russian Federation
- Systems
- E-commerce, Tax engine, Customs
- Verified
- Fetched from official source · medium confidence
Electronic trading platforms and consumers buying goods through cross-border e-commerce into Russia.
No action yet - monitor the bill (Tax Code amendments in the 2027-2029 budget package) through the State Duma readings.
E-commerceTax engineCustoms
Russia's Ministry of Finance announced on 24 September 2026 that it had submitted to the Government a budget package including a bill amending the Tax Code that would apply VAT at the standard 22% rate to purchases of cross-border e-commerce goods, with electronic trading platforms paying it as agents; the same package would introduce a RUB 100 customs fee per postal parcel of personal-use goods worth up to EUR 200. It is a bill; its figures are provisional.
What changed in detail
This is a bill, not law. On 24 September 2026 the Russian Ministry of Finance announced that it had submitted a budget package to the Government that includes a bill amending the Tax Code.
The bill would apply VAT at the standard 22% rate to purchases of cross-border e-commerce goods, with electronic trading platforms paying the tax as agents. The same package would introduce a customs fee of RUB 100 per postal parcel of personal-use goods worth up to EUR 200.
No effective date is stated in the announcement, and the figures are provisional until a law is adopted.
What it means
Nothing is payable yet and no start date exists. The signal is direction: the ministry’s stated aim is to equalise treatment between cross-border and domestic sellers, and the agent model would put the collection duty on the platform, not the consumer.
Platforms selling into Russia should watch the bill’s passage and its commencement date. Do not treat the 22% rate or the RUB 100 parcel fee as settled; both could change in drafting.
Proof
для выравнивания условий торговли на внутреннем рынке установить НДС по стандартной ставке 22% при покупке товаров электронной трансграничной торговли. Уплачивать его в качестве агентов будут электронные торговые площадки;to level the conditions of trade on the domestic market, apply VAT at the standard rate of 22% on purchases of cross-border e-commerce goods. Electronic trading platforms will pay it as agents;
Source snapshot of the official page. Open full size ↗