The Russian Ministry of Finance has approved a draft law that aims to introduce VAT payment for cross-border sales of goods by companies registered in the Eurasian Economic Union (EEU) that sell goods in online stores. This is a significant change as currently, such sales in Russia are not subject to VAT. The draft law will be discussed at the end of February. The proposed law also includes registration requirements for intermediaries of foreign companies who conduct direct sales of goods through online platforms. These intermediaries will need to register on the EEU website to track the movement of goods. If adopted, the law will come into force one month after its adoption, but no earlier than July 1, 2024. The provisions related to the movement of goods by intermediaries will be enforced from January 1, 2025.