Amendments are being made to the Tax Code of the Russian Federation and apply to operators of intermediary digital platforms — marketplaces where sellers place cards of goods, works and services.
According to the draft law, the tax authority has the right to suspend the acceptance of orders and the placement of a product card on the platform to ensure the fulfillment of the obligation to pay taxes, fees and insurance premiums. The grounds for applying the measure are two specific situations: the failure of the taxpayer or his legal or authorized representative to testify, as well as the failure to provide documents or information at the request of the tax authority.
The suspension order is sent to the platform operator by the tax authority. A crucial detail: the order is sent simultaneously to all operators of the platforms on which the taxpayer has posted information about his goods. A seller working on several marketplaces at once will lose the opportunity to accept orders on all sites at once, and not just on one.
The resumption of the work of the cards is also carried out on the basis of the instructions of the tax authority — after the elimination of violations.
For sellers conducting cross-border trade through Russian marketplaces or using domestic platforms as a sales channel for imported goods, the new tool creates additional operational risk. Blocking cards is equivalent to a complete shutdown of online sales: incoming orders are not accepted, revenue is not received. At the same time, obligations to suppliers, logistics operators and lessors of warehouses remain.
Bill No. 617-9 was submitted to the State Duma by the Government of the Russian Federation. The date of entry into force of the amendments is not specified in the materials to the bill — the timing will be determined by the legislative process. Sellers on marketplaces should set up a procedure for responding to requests from the Federal Tax Service in advance: timely appearance for questioning and submission of documents remain the only way to avoid applying the new measure.
