The Ministry of Finance has outlined a step-by-step approach to taxation of foreign goods sold through marketplaces. According to the announced proposal, VAT on such goods may start in 2027 at a rate of 7%, then rise to 14% in 2028 and reach 22% in 2029. The final decision remains with the Government.
The key logic in the public comment is formulated as a gradual approach to the standard VAT rate. Alexey Sazanov, State Secretary and Deputy Finance Minister, explained:
"A draft law has been developed that VAT will be levied on e-commerce products. We plan to reach the general set rate in three years. That is, in 2027 it will be 7%, then it will be 14%, then 22%. <...> the government will make the final decision."
Two effects are important for the e-commerce market. The first is the impact on the final price of imported goods in the segment of cross—border trade and marketplaces. As VAT increases, the price mathematics on the card changes, especially in categories where the buyer is sensitive to a difference of several percent. The second is the impact on the supply chain: there is an incentive to reconsider import methods, storage models, as well as the structure of the assortment, which is tied to foreign suppliers.
The publication also provides a context that earlier the Ministry of Industry and Trade discussed the option of introducing a 22% VAT on foreign goods from January 1, 2027, and the Ministry of Finance in 2025 was already preparing amendments to the Tax Code of the Russian Federation with a different ladder of rates for foreign goods purchased by individuals through electronic platforms. These parallel tracks show that the topic is being discussed at the interdepartmental level and can change parameters depending on the final regulatory configuration.
For sellers and brands, the practical approach looks like this: estimate the share of cards competing with a foreign assortment and model price scenarios for 2027-2029 in advance. The task for marketplaces and logistics operators is to prepare a transparent tax part in the data chain in order to correctly reflect the charges and not create a cascade of errors in calculations. The winners will be those who build a financial model in advance for the new rates and prepare an assortment matrix with margin margin.
