The draft provides for a new article 771 of the Tax Code of the Russian Federation, according to which the Federal Tax Service will have the right to suspend the acceptance of orders and the placement of product cards on marketplaces. The grounds are failure to submit documents or failure to appear at the summons of the tax authority. The seller is given 30 calendar days to eliminate the identified risk.
The platform operators of the project are required to independently identify the tax risks of sellers and transmit information to the Federal Tax Service. The operator faces a fine of 100,000 rubles for non-fulfillment of certain instructions from the tax authorities.
Penalties under a number of articles of the Tax Code will increase significantly. Violation of the registration deadline will cost 30,000 rubles. Failure to submit a declaration in the basic case is 2,600 rubles. Gross violation of accounting rules — 28,000 rubles. The maximum of the sanctions listed in the draft is 121,000 rubles for failure to submit a notification on the creation of a separate unit.
Special VAT payment rules are being introduced for cross-border electronic commerce, where individuals purchase goods from foreign sellers. The draft text includes an estimated rate of 18.03%. In the stipulated cases, foreign sellers and trading platforms will receive duties on registration and payment of taxes. Companies working with foreign counterparties should check the contracts and the distribution of tax responsibilities for each transaction in advance.
The project also affects the owners of foreign structures. The income tax rate of 35% is proposed for dividends credited to type "C" accounts. The participation threshold for recognizing a foreign company as controlled is being raised from 25% to 50%, which will change the range of persons required to submit relevant reports.
Additionally, the bill adjusts excise taxes on alcohol, tobacco, fuel and cars, rates of insurance premiums for injuries (from 0.2% to 8.5%, depending on the occupational risk class), as well as the rules of the Federal Tax Service and the patent system.
The effective dates are divided into three waves. An increase in individual fines is planned from January 1, 2027. Regulations on the control of digital platforms will become effective nine months after the official publication of the law. A number of transitional provisions will come into force on January 1, 2028.
The document remains a draft law for now. The current rules of the Tax Code do not change until it is adopted and officially published. It already makes sense for sellers on marketplaces and importers to check the platform data and tax accounting, check the availability of primary documents and assess the risks of transactions with foreign counterparties so that they do not have to be rebuilt in an emergency mode by the time the regulations come into force.
Related materials:
- Starting from October 1, 2026, sellers have the right to challenge the blocking on marketplaces via — how can a seller challenge the blocking on the site now
- 22% VAT for foreign sellers on marketplaces from 2027 — learn more about VAT for foreign sellers from the same draft law
- The date of receipt of income on the USN when trading through the marketplace: what the Ministry of Finance said and how it works in practice — how to properly account for revenue from the marketplace in order not to fall into the tax risk zone
