VAT on the Sale to Individuals of E-commerce Goods Held in Customs Warehouses in the EEU

Q3 Economics, Econometrics and Finance
A. A. Artemiev, E. Sidorova
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Abstract

The relevance of the study is due to the fact that in the context of the spread of new models of business organization, including foreign trade transactions with electronic commerce goods (ECG) purchased by individuals on foreign electronic trading platforms, it is necessary to develop issues related to the determination of tax consequences for persons — participants of such models. The term “goods” in this study means any movable property, including currency of the member states of the Eurasian Economic Union (EEU), securities and (or) currency values, travel cheques, electricity, as well as other movable things equated to immovable property. Since the value added tax (VAT) is one of the most significant for both the state and taxpayers (tax agents), the subject of the study is the mechanism for determining the tax consequences of VAT when foreign sellers sell to Russian individuals electronic commerce goods (ECG) purchased through foreign trading platforms (“marketplaces”), while being (stored) at the time of conclusion of the contract of sale in customs warehouses in Russia. The purpose of the study is to solve the problems related to the determination of VAT payment obligations in connection with the sale of ECG stored in a customs warehouse, namely: economic aspects related to the grounds for the emergence of VAT payment obligations, and the feasibility of changes in the current regulation with regard to the possible consequences. The methodology of the study is based on the use of classical for indirect taxation approaches to the determination of the place of sale of goods and, accordingly, to the decision on the occurrence in the territory of Russia of the object of taxation by the VAT. The scientific novelty of the study consists in the development of approaches to the determination of tax consequences on VAT on the sale of goods from the territories of customs warehouses within the framework of cross-border electronic commerce, as well as possible changes in the current regulation, based on the consideration of the economic sense of the considered business model. It is concluded that when a foreign seller sells goods to Russian individuals through a “marketplace” that are stored in a customs warehouse on the territory of Russia during the purchase period, the seller is subject to VAT. A person of an EAEU member state (Russian organization) — an e-commerce operator — who transfers goods to a purchaser is obliged to present to the purchaser the corresponding amount of VAT, performing the duties of a tax agent. Proposals on the establishment of VAT concessions for transactions on the implementation of ECG from the territory of the customs warehouse were elaborated, the results concluded that the discussion and insufficient economic justification of such proposals.
向个人销售在欧洲经济联盟海关仓库中存放的电子商务货物的增值税
本研究之所以具有现实意义,是因为在新的商业组织模式(包括个人在国外电子贸易平台上购买的电子商务货物(ECG)的外贸交易)传播的背景下,有必要研究与确定此类模式参与者的税收后果有关的问题。在本研究中,"商品 "一词指任何动产,包括欧亚经济联盟(EEU)成员国的货币、证券和(或)货币价值、旅行支票、电力以及等同于不动产的其他动产。由于增值税(VAT)对国家和纳税人(税务代理人)来说都是最重要的税种之一,因此本研究的主题是当外国卖家向俄罗斯个人出售通过外国交易平台("市场")购买的电子商务商品(ECG)时,在签订销售合同时(存储)在俄罗斯海关仓库中的增值税税收后果的确定机制。本研究的目的是解决与海关仓库中存储的电子商品销售有关的增值税纳税义务的确定问题,即:与增值税纳税义务产生的原因有关的经济方面,以及就可能产生的后果对现行法规进行修改的可行性。研究方法的基础是使用经典的间接征税方法确定商品销售地,并据此决定增值税征税对象在俄罗 斯境内的发生地。本研究的科学新颖性在于,根据对所考虑的商业模式的经济意义的考量,制定了在跨境电子商 务框架内确定从海关仓库领土销售货物的增值税税收后果的方法,以及对现行法规的可能修改。结论是,当外国卖方通过 "市场 "向俄罗斯个人出售在购买期间存放在俄罗斯境内海关仓库的货物时,卖方应缴纳增值税。欧洲经济区成员国的个人(俄罗斯组织)--电子商务经营者--在向购买者转让商品时有义务向购买者缴纳相应的增值税,履行税务代理人的职责。关于为从海关仓库领土上实施电子商务的交易建立增值税优惠的建议进行了详细阐述,结果得出的结论是,这些建议的讨论和经济合理性不足。
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来源期刊
Finance: Theory and Practice
Finance: Theory and Practice Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)
CiteScore
1.30
自引率
0.00%
发文量
84
审稿时长
8 weeks
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