The government planned a delivery confirmation system and a lower VAT threshold for simplified taxpayers.
Russia’s Ministry of Finance has clarified that taxpayers using the simplified taxation system can sell goods on marketplaces without paying VAT, and such transactions do not constitute a tax violation.
This announcement was made on 21 November 2025.
However, authorities have noted cases of unscrupulous parties importing goods into Russia without paying indirect taxes, including items later sold on marketplaces by legitimate buyers.
To ensure a level playing field and curb such practices, the government plans to implement measures in 2026, including a system to confirm expected goods deliveries and a lower income threshold requiring simplified-system taxpayers to start paying VAT.
