The texts of the projects regarding amendments to the Customs and Tax Codes were fully developed by the relevant business associations, noted the MP.
According to Hetmantsev, the draft laws propose to define the following:
- Citizens can receive goods worth up to €45 without VAT taxation, provided that such items are sent to their address by individuals without any payment and for non-commercial purposes;
- Goods purchased by citizens on marketplaces or other platforms will be subject to VAT regardless of their value. At the same time, import duties on such goods will only be applied if their value exceeds €150.
To facilitate VAT administration and speed up the processing of parcels at customs, the following measures are proposed:
- To allow the payment of VAT directly by the supplier of the goods or the marketplace, or another similar platform that facilitated the supply of such goods;
- To introduce a new customs declaration for low-value goods with a set of data similar to the N7 customs declaration currently used in EU countries. Existing document forms for declaring parcels will still be usable.
"The payment of VAT by the supplier or marketplace will eliminate the need for additional customs charges from the buyer during customs clearance and will help expedite customs procedures," Hetmantsev wrote.