Encyclopedia

Foreign sellers


Foreign sellers are organizations established in accordance with the legislation of member states of the Eurasian Economic Union (excluding the Russian Federation), and individuals registered as individual entrepreneurs under the legislation of member states of the Eurasian Economic Union (excluding the Russian Federation), who carry out the sale of goods (except for the sale of goods through separate units of organizations established in accordance with the legislation of member states of the Eurasian Economic Union (excluding the Russian Federation) located on the territory of the Russian Federation) via their own electronic trading platforms1.

  1. Tax Code of the Russian Federation, as amended on July 1, 2024, Article 174.3, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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Codes and federal laws