Encyclopedia
Place of realization of goods to individuals through an electronic trading platform
The place of realization of goods by individuals through an electronic trading platform - the place of realization of goods by individuals through an electronic trading platform in accordance with Article 174.3 of this Code is recognized as the territory of the Russian Federation1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2024-07-01, Article 88, subpara. 2 // RSZ RF. 1998. No. 31. Art. 3824. ↩