At the end of December 2024, Vladimir Putin signed the law of 26.12.2024 No. 479-FZ, according to which, from April 1, 2025, distributors of advertising on the Internet will transfer 3% of their income to the budget every quarter.
Who exactly pays the tax?
According to the adopted law, the following will become mandatory taxpayers:
- Distributors of advertising on the Internet (bloggers, online publications, owners of websites and public pages where there is advertising).
- Advertising system operators (Yandex Direct, VK Advertising, etc.).
- Advertising and marketing agencies.
- Russian advertisers who order advertising from a foreign company.
It became known that distributors will also be required to conclude paid and gratuitous contracts for social advertising. Its share should be at least 5% of the annual volume of all advertising content, which is also distributed on classifieds sites and aggregator sites. These changes will be effective from March 1, 2025.
Who will be exempt from tax?
Federal television and radio channels, media with state participation or funding from the state budget, and print media with a circulation of 300,000 copies per year will be able to avoid the new tax burden.
What will happen to marketplaces?
Sellers can breathe a sigh of relief, since the iceland phone number list following do not fall under the definition of advertising:
- catalogues of goods, becca meixner works and services;
- reference, information and analytical materials;
- buyers’ announcements about free transfer of things;
- Customer reviews.
Working on marketplaces is a promising area where an accountant in 2025 will be able to realize their potential and increase their income several times. In order for you to easily enter a highly competitive market, we invited an expert, the material data founder of the accounting agency Elena Shedis, who will help you understand all the intricacies and nuances of working on marketplaces in the new conditions.