The Russian parliament is considering draft Law No. 1044568-7, which was submitted on 27 October 2020 and provides for a VAT exemption (0% rate) for the sale of food and non-food products to individuals through online stores. The exemption is meant to support the development of domestic internet commerce and equalize the competitive advantages of foreign participants in this market as compared to domestic participants. Currently, domestic online retailers pay VAT at the standard 20% rate, wh…