26 марта 2026 — 11:35
The government has approved amendments to the Tax Code changing the rules for calculating VAT on imported goods from EAEU countries, Alta-Soft reports. The Ministry of Finance's initiative is intended to curb the practice of understating import prices to reduce tax payments.
What will change:
➭ Market range: Article 54.2 will be added to the Russian Tax Code. If the price of an imported product is below market value, VAT will have to be paid based on the minimum market price.
➭ Applicable: The rules will affect goods subject to mandatory labeling or traceability.
➭ Federal Tax Service powers: Tax authorities will be able to request transport and accompanying documents (invoices, contracts) even outside of official inspections.
Currently, most transactions within the EAEU are not considered "controlled," so tax authorities cannot adjust the price for VAT calculation purposes. This results in a loss of budget revenue. Customs revenues declined by the end of 2025, and the Ministry of Finance views increased controls as a "significant reserve" for replenishing the treasury.