Tax changes in the draft budget for 2027–2029: new obligations for marketplaces, fines, deferrals, and state fees

A package of bills has been submitted to the State Duma, setting out the main parameters of the federal budget for 2027 and the planning period 2028–2029, as well as a number of amendments to tax legislation.

In addition to the previously announced tax innovations, the draft provides for additional changes that will affect e-commerce participants, tax control procedures, liability for tax violations, the provision of tax deferrals and installment plans, and the amount of state duties.

The most significant provisions for businesses relate to the emergence of new responsibilities for marketplace operators and sellers, the expansion of tax control instruments, and increased tax penalties.

New responsibilities for marketplaces and sellers

The bill provides for the introduction of special obligations for operators of intermediary digital platforms and their partner sellers related to tax control.

The proposed rules effectively expand the role of marketplaces in tax administration. Platforms will be required to participate in the transfer and provision of information required by tax authorities, and sellers will be required to comply with established requirements regarding interactions through the platform.

Of particular significance is the proposed change to the mechanisms for ensuring the fulfillment of tax obligations. The new method for ensuring tax payments includes the possibility of suspending:

• receiving orders from customers;
• posting a card of a product, work or service of the seller;
• actual access of the seller to the relevant platform tools in the provided cases.

Thus, tax regulations have a direct impact on the seller’s ability to continue operating through the marketplace.

What does this mean for business?

For merchants, the consequences could be more significant than traditional tax controls. Restrictions on card use or order acceptance could directly impact sales and cash flow.

In this regard, it is advisable for e-commerce participants to pay attention to:

• timely payment of taxes and advance payments;
• the accuracy of information transmitted through digital platforms;
• consistency of accounting and tax data;
• prompt interaction with tax authorities when requirements arise;
• internal procedures for monitoring tax arrears.

For platform operators themselves, the new obligations mean the need to further evaluate the processes for collecting, storing, and transmitting information, as well as the procedures for complying with tax authorities’ requirements.

In this case, the practical significance will be how the new powers will be technically implemented and what procedures will be provided for lifting restrictions after the grounds for their application have been eliminated.

Increasing fines for tax violations

A separate set of amendments concerns tax liability. They propose increasing fines for a number of existing tax violations and establishing new penalties.

Certain provisions are directly related to the activities of digital intermediary platform operators. This means that marketplaces will not only bear additional tax oversight obligations but also face their own risks of liability for improper compliance.

Increased financial penalties increase the importance of tax compliance and pre-tax audits. Errors in reporting, failure to comply with established procedures, or missed deadlines can have more significant financial consequences for businesses.

In this regard, it is especially important for companies:

1. determine the list of tax information for which each participant in the process is responsible;
2. to consolidate the procedure for interaction between the accounting department, tax function and IT departments;
3. check the correctness of automated data exchange;
4. establish internal control over the deadlines for fulfilling requirements;
5. document the company’s actions when identifying tax violations and eliminating them.

For platform operators, additional emphasis will need to be placed on delineating responsibilities between the platform itself and sellers.

Tax deferral and installment plan

The project also provides for adjustments to the rules for granting deferrals and installment plans for tax payments.

This mechanism allows, in certain cases, to change the deadlines for fulfilling tax obligations; however, its application is subject to established requirements and the procedure for reviewing the relevant application.

The rule change may have practical implications for companies experiencing temporary financial difficulties or facing circumstances that make it difficult to meet their tax obligations at one time.

It’s important for businesses to consider deferrals or installment plans not only as a way to address existing debt but also as a liquidity management tool. The decision to use the appropriate mechanism will require a preliminary assessment:

• the size and structure of tax liabilities;
• the terms of occurrence and repayment of debt;
• financial condition of the company;
• available grounds for changing the payment deadline;
• necessary documents and justifications;
• consequences of providing a deferment or installment plan.

Given the proposed changes, companies that regularly face cash flow gaps or significant seasonal tax payments would be well advised to assess the feasibility of using this mechanism in advance.

Changes in the amount of state duties

Another focus of the bill is the revision of the amounts of state duties.

The change will affect businesses’ expenses when applying for government services and performing legally significant actions for which a state fee is charged. For companies that regularly undergo registration and other procedures, this may lead to increased administrative costs.

The practical significance of the change will depend on the specific types of legally significant actions and the applicable rates. Therefore, when planning corporate and registration procedures, it will be necessary to take the updated fee rates into account.

This is especially relevant for companies that carry out several sequential actions within the framework of a single project, each of which requires the payment of a state fee.

The proposed changes create a closer connection between tax administration and the digital infrastructure of e-commerce. For marketplaces, tax enforcement becomes a separate area of regulatory responsibility, while for sellers, tax violations could directly impact their ability to accept orders and list products on the platform.

Before the changes come into force, it is advisable for businesses to:

• marketplaces – analyze the processes of interaction with tax authorities, information transfer, and compliance with relevant requirements;
• sellers – check the status of tax liabilities and the accuracy of the data used when working through digital platforms;
• all taxpayers should assess the risks of increased fines and update tax control procedures;
• Companies with a high tax burden or seasonal nature of business should evaluate in advance the possibility of using deferral or installment mechanisms;
• Companies planning registration and other legally significant actions should take into account changes in the amount of state fees when forming the project budget.

However, the bill is still under review, so individual provisions may be adjusted as work progresses. It would be appropriate to evaluate the final parameters of the new rules after the relevant amendments are adopted.