The paper examines the procedures for collecting value-added tax (VAT) imposed for electronic services from intermediaries in Russia and foreign jurisdictions. Platforms, particularly online marketplaces, have acquired particular importance for VAT administration because of changes in the model of cross-border e-commerce. The study defines the concept of a platform for the purposes of VAT on electronic services and analyses the tax obligations that may be imposed on such entities. The author concludes that intermediaries may properly account for and remit VAT as tax agents where they participate in the supply of an electronic service, rather than merely collect payments on behalf of the supplier. At the same time, when foreign suppliers fail to fulfil their VAT obligations in respect of business-to-consumer (B2C) electronic services, the author proposes imposing tax-agent obligations on Russian and foreign financial intermediaries, particularly banks, that transfer payments from Russian consumers to foreign suppliers.