The Russian Ministry of Finance has requested input from business… (деятельность · бизнес · исключение)
The Russian Ministry of Finance has requested input from business associations on excluding wholesale and retail trade from the list of activities eligible for regional preferential rates under the simplified tax system (USN), citing concerns over tax avoidance by online sellers registering in low-tax regions while operating nationwide. The move aims to address perceived abuse, with estimates suggesting 75 billion rubles in lost budget revenue by 2026.
Consensus
- The Ministry of Finance sent letters to business associations requesting their position on excluding wholesale and retail trade from the list of activities eligible for regional preferential rates under USN.
- The letters were signed by Deputy Minister Alexey Sazanov.
- Business associations mentioned include the Chamber of Commerce and Industry (TПP), 'Opora Russia', and 'Delovaya Rossiya'.
- The initiative is driven by concerns over tax avoidance through registration in regions with low USN rates, particularly among online sellers using marketplaces.
- Research by the Center for Tax Policy and INP RAN supports the claim that marketplace sellers exploit regional tax preferences to reduce taxes.
- Five regions—Kalmykia, Dagestan, Chechnya, Udmurtia, and Mordovia—are identified as leaders in the number of USN-based sellers due to low tax rates.
- The estimated loss of budget revenue from these five regions alone is projected at 75 billion rubles by 2026.
- Business associations argue that full exclusion would be excessive and harm legitimate businesses, including those operating in small towns.
- OZON warned that abolishing preferential rates could increase costs and lead to price hikes or sellers exiting the market.
Points of divergence
- The Ministry of Finance sent letters on July 17, according to Kommersant citing RBC. — fontanka
- The Ministry of Finance sent the letters on June 30, as reported by RBC. — thebell
- 'Opora Russia' noted that the three-year rule (Law 362-FZ) for tax residence applies only to existing businesses and not new registrations, which may allow continued abuse. — thebell
Coverage (3 sources)
- Ministry of Finance requested business position on excluding wholesale and retail trade from the simplified tax system — Фонтанка
- Ministry of Finance Considering Ban on Regional Tax Incentives for Trade under USN — Sellers on Marketplaces Relying on Them — The Bell
- Ministry of Finance requested business positions on excluding trade from the simplified tax system — Коммерсантъ