Abstract:

International on-line B2B commerce has been growing explosively because its participants move to online platforms fast. Unlike B2C, prices vary in e-commerce, while large orders and a wide range of goods require flexible delivery and effective logistics solutions. Here we should single out a significant problem of indirect taxation of B2B e-commerce for each state to factor in the existing taxation rules for each participant. This aspect influences the marketing pricing policy, sales volumes in each country. However, there is no unified international approach to levying VAT on B2B. The states impose indirect taxes in accordance with the local taxation rules creating significant inequality for all B2B e-commerce participants. We suggest a more loyal approach for VAT payment for B2B e-commerce nonresidents in Russia with the use of a decreasing co-efficient not to distort competition for Russian B2B market participants, who offer similar goods or services.