Selling goods on marketplaces under the simplified tax system: clarifications and upcoming regulatory changes
The issue of taxation of transactions related to the sale of goods on marketplaces remains relevant for small and medium-sized businesses, especially for companies and sole proprietors using the simplified tax system. The development of e-commerce has led to a significant shift in sales to digital channels, requiring the government to adapt tax regulations and ensure a level playing field for all market participants.
Legal status of selling goods on marketplaces under the simplified tax system
It is clarified that the sale of goods through marketplaces by taxpayers using the simplified tax system is a completely legal form of business activity. The use of marketplaces does not obligate such taxpayers to pay VAT, and the sale of goods without paying VAT under the simplified tax system cannot be classified as a violation of tax legislation.
Thus, entrepreneurs operating under the simplified system and selling products through electronic trading platforms continue to enjoy all the benefits provided by the regime, including exemption from value-added tax (subject to compliance with established criteria and restrictions).
The problem of “gray” imports and its impact on bona fide sellers
Despite the legality of this operating regime, there are cases of goods being imported into the country without paying mandatory indirect taxes. These cases involve unscrupulous suppliers who import products deliberately evading tax requirements, after which the goods enter circulation and can be sold through marketplaces by bona fide sellers.
This situation creates an uneven playing field for businesses: those who comply with tax regulations bear a higher tax burden than those involved in illegal import schemes. Furthermore, risks may also arise for end sellers who include such goods in their trade, even if they were not involved in the violation.
Upcoming changes and government regulation measures
To eliminate the imbalance and ensure transparency in the circulation of goods, it is planned to introduce a number of mechanisms aimed at tightening control over supply chains.
Key measures include:
1. Strengthening control over supply chains. A tool will be introduced to record pending delivery of goods and confirm the legality of their import. This will allow for tracking the movement of product batches before they enter circulation, significantly complicating the use of indirect tax evasion schemes.
2. Adjusting the conditions for applying the simplified tax system (STS) in terms of VAT exemption.
It is planned to change the income thresholds for simplified tax system payers, after which they automatically become VAT payers. This decision is aimed at equalizing the tax burden between large retailers operating under the STS and organizations operating under the general tax system. The comprehensive application of these measures should increase the transparency of the e- commerce market , create a level playing field for competition, and reduce the scale of “gray” imports, without affecting bona fide market participants.
What does this mean for business?
For entrepreneurs working through marketplaces, the upcoming changes bring both new responsibilities and new guarantees: • there is an increased need to carefully check the legality of the origin of goods and the correctness of the formation of logistics documentation; • as the business grows, it is important to plan in advance for a possible transition to a different tax regime; • conscientious entrepreneurs will receive protection from unfair competition, since the market will become more transparent and predictable.
The Ministry of Finance’s clarifications provide significant clarity on the application of the patent taxation system and simultaneously tighten the conditions for its use. It is important for entrepreneurs to consider the new limit when planning their activities, monitor their financial performance, and prepare promptly for a possible change in the tax regime. With proper preparation and professional support, the transition can be relatively smooth; however, ignoring the limit or attempting to circumvent it carries significant tax risks.
