The Ministry of Finance plans to strengthen tax control through marketplaces
The Ministry of Finance intends to expand information exchange between the Federal Tax Service (FTS) and digital platforms.
Starting October 1, 2026, new rules for information exchange between digital platform operators and the FTS come into force.
According to the Decree of the Government of the Russian Federation dated June 20, 2026 No. 766, marketplaces, subject to the seller’s consent, will transmit to the tax authorities information about contracts with partners, their TINs (INNs), reconciliation statements, and certain terms of interaction, including those related to reducing the price of goods at the seller’s expense.
The information exchange will be carried out in electronic form. Information must be transmitted within 2–3 working days from the moment consent is obtained or the relevant information is changed.
Thus, the mechanism of tax authorities’ control over the activities of sellers on digital platforms is becoming more detailed.