How to calculate taxes on Wildberries, Ozon and Yandex Market in 2026

Start with the regime and source documents

Checked against available sources on 15 October 2026. This article concerns ordinary domestic goods sales by Russian sellers. Import, export and special categories need additional rules. Obtain realization or agency reports, sales and return detail, service documents, settlements, bank statements and purchase documents. Illustrative figures are not private customer results.

Seller tax regimes

Standard USN rates are 6% on income or 15% on income less eligible expenses, subject to regional provisions. AUSN uses 8% or 20%. OSNO has separate corporate-profit or individual-income rules and VAT. NPD generally permits eligible own-produced goods, not resale of purchased goods. Check FNS USN guidance and FNS NPD restrictions.

Seller price, buyer price and payout: identify the tax base

Seller price is after the seller’s discounts but before marketplace discounts. Buyer price is the actual purchase price after those discounts. Payout is the settlement remainder after services and other deductions.

For ordinary simplified-income-tax sales, use buyer revenue before agent deductions. The Federal Tax Service explains why agent fees remain within gross income; see also Tax Code Article 346.15.

Use actual report amounts, not an average discount applied to total turnover. Marketplace discounts vary by product and date.

Separately recognized cash premiums or compensation may add income. The Tax Service addresses cash discount compensation and returns. Points reducing service prices and cash payments must be classified separately.

Which period recognizes income?

Apply Article 346.17 and FNS guidance on the right to dispose of marketplace income. A March receipt available to the seller is not moved into April solely because the payout occurs then. Keep operation, payment, settlement, document and payout dates distinct.

Wildberries: which weekly Excel column to use

1. Download the weekly report list

In WB Partners, open Financial reports from the balance section, select the weekly tab, set the period and export the report list to Excel. Its filename starts with «Еженедельный отчет». Each row represents one report, rather than one product sale.

Find fields by name in your weekly report-list export. Column order and header placement can differ. The labels below come from an inspected form; verify field meanings before using a different report type.

2. Find «Продажа»

The weekly summary export does not contain «Цена розничная», «Тип документа» or «Обоснование для оплаты». Use «Продажа» for the buyer-realization control. Seller-price turnover requires separate analytics or transaction details.

The official WB weekly-report guide explains that «Продажа» already reflects marketplace discounts and returns. Do not subtract returns from «Продажа» a second time. «В том числе Компенсация скидки по программе лояльности» discloses loyalty-point compensation included in «Продажа»; it is not an additional amount.

3. Reconcile the example

These are illustrative amounts, not another seller’s account data. Seller turnover after returns is RUB 12 million, while buyers paid less because of WB discounts.

For this scenario, the sum of «Продажа» across the selected reports is RUB 8,400,000. The separate sale and return amounts explain that net result; subtracting returns again would incorrectly reduce it to RUB 7,980,000.

Realization income: sum of «Продажа» = RUB 8,400,000
Tax at 6%: 8,400,000 × 6% = RUB 504,000

This example has no VAT, separate cash income or adjustments, and all amounts belong to the relevant tax period. RUB 720,000 tax on RUB 12 million seller turnover is incorrect here. Commission, logistics and payout deductions do not reduce the income-only tax base.

If «В том числе Компенсация скидки по программе лояльности» shows RUB 120,000 within the «Продажа» total of RUB 8.4 million, the example base remains RUB 8.4 million and tax remains RUB 504,000. Adding «В том числе Компенсация скидки по программе лояльности» again would overstate tax by RUB 7,200.

4. Open details to investigate transactions

To trace a return, operation date, SKU or compensation, click the relevant report number on the weekly tab and download its transaction details. This is a separate file; its column names must not be presented as weekly-summary headers. See the WB transaction-detail instructions.

Reconcile the detail total with «Продажа» in the summary. Check additional compensation, adjustments and marketplace buyouts against their documents, without adding income already counted. The tax register also needs income-recognition dates; the week number alone does not establish them.

Keep the original file, report number, period, type, «Продажа», its included loyalty compensation and settlement amounts. Track buyer revenue, seller turnover and payout separately.

Ozon: four sales-report columns and two Excel totals

1. Download the closing sales report

In Ozon Seller, open Finance → Documents → Sales reports, select a closed month and the Closing section. Download the sales-report Excel, rather than the per-order reference report or daily accruals. Open Ozon documents.

Open «Отчет о реализации». Locate the «Реализовано» and «Возвращено клиентом» groups, then match the monetary field names below. Their position is not part of the calculation.

2. Use four monetary columns

«Выплаты по механикам лояльности партнёров, руб.» has the same label in two groups with opposite roles: payments under «Реализовано» add income; positive returns under «Возвращено клиентом» reduce it. «Цена реализации, руб.» is a unit price, so use the realized quantity’s monetary value for income.

Goods income = realization + partner payments on sales − realization returns − partner-payment returns

Sum product rows without counting footer totals again. Realization returns and partner-payment returns are positive in the reviewed file and are deducted once. Confirm return signs for other or corrected versions.

3. Check the two footer totals

• «Итого реализовано (за вычетом возвратов) (руб.):» is already realization minus realization returns.
• «Всего выплат от партнёров (руб.):» is already partner payments on sales minus partner-payment returns.

Add these two footer amounts without deducting returns again. Both identities were reconciled against the source Excel; see also the official Ozon report-structure guide.

The reviewed September form does not contain «Баллы за скидки», «Базовое вознаграждение Ozon» or «Итого к начислению» columns. The separate accrual report contains «Цена продавца» and «Сумма итого, руб.», but mixes sales, services and adjustments and does not replace the closing report.

4. Calculate an example with partner payments

These illustrative amounts use the verified fields, not another merchant’s data. Assume no VAT, correct income-recognition periods and RUB 12 million seller-price turnover after returns.

(8,820,000 + 150,000 − 420,000 − 30,000) × 6% = RUB 511,200

The net RUB 120,000 partner payment is separate monetary consideration, not the entire difference between seller and buyer prices. If partner payments on sales and partner-payment returns are zero, the example base is RUB 8.4 million and tax at 6% is RUB 504,000. Commission and logistics do not reduce the income-only base.

5. Check income outside this report

Separately review compensation, reversals, marketplace buyouts, agent remittances and points-settlement premiums in Finance → Documents. Add only recognized taxable monetary amounts not already included. An additional recognized RUB 100,000 premium would increase this example’s base to RUB 8.62 million and tax to RUB 517,200. A points balance is not itself a cash-premium amount.

This calculation reconciles the realization report’s income amounts. The tax register also requires income and return recognition dates, separate monetary operations and output VAT. See the FNS explanation of income, compensation and returns. Bank payout and seller turnover before discounts do not replace this calculation.

Yandex Market: payments, realization and exact Excel fields

1. Download two different Excel reports

Open Finance → Financial reports, choose Payments for a period, set dates and stores, generate and download the file. Separately download Realization for the relevant month to investigate deliveries and returns. See the official Market report instructions.

Use different documents for different purposes: Payments for a period contains financial operations; Realization contains delivered and returned goods. The order report has different meanings and repeated headers in different groups. Match each field name with its worksheet and report group.

2. Open the payment-detail sheet

Use «Отчёт о платежах». The «Сводка» sheet contains settlement summaries; detailed sources and amounts are here:

The actual header is «Источник транзакции», singular. «Источники транзакций» appears in help text but is not this file’s header.

3. Select buyer payments and returns

In «Источник транзакции», select the actual values «Платёж покупателя» and «Возврат платежа покупателя». Their «Тип транзакции» types are «Начисление» and «Возврат». Sum «Сумма транзакции, ₽» for these sources and the relevant dates.

Buyer-money control: sum «Сумма транзакции, ₽» for both selected sources, preserving original signs

Payments are positive and returns negative in the reviewed file. Illustratively, +RUB 8,820,000 and −RUB 420,000 give RUB 8,400,000. Add the signed return; subtracting a negative amount again would overstate income.

Do not deduct rows with source «Оплата услуг Маркета» for the income-only object or substitute «Сумма платежного поручения или удерживаемая за услуги сумма, ₽» for «Сумма транзакции, ₽». «Сумма платежного поручения или удерживаемая за услуги сумма, ₽» concerns transfers and service deductions. Review cancellations and linked returns using «Статус», but do not discard money already received by the marketplace merely because it is scheduled for later bank payout. A refund of a prior-month payment can reduce current-period income.

4. Separate points and money

The source file contains the source values «Баллы за скидку Маркета», «Баллы за скидку Яндекс Плюс» and their returns, with informational balance statuses in «Статус». Do not add these rows to buyer payments as monetary compensation.

Under the Market points rules, points reduce service costs and unused month-end points may become a cash premium. Reconcile premiums against the closing agency/netting report: the guide identifies «Премия, предоставленная Исполнителем». This is a line in a separate document, not a column of the reviewed payment Excel.

Review separate cash compensation, including the observed «Источник транзакции» source «Утеря или порча отправления заказа», against its basis, dates and previous recognition. A positive row is not automatically a new sale.

5. Reconcile the realization export

In the Realization report, open the required product worksheet and locate these fields by their exact labels:

These are values for the quantity of goods, not unit prices. Compare delivered and returned values after discounts, checking return signs in this export independently. Goods merely sent for delivery or not collected must not be added as a second realized sale.

Delivery and USN income may belong to different dates. Use delivered values as a reconciliation control and build the tax register from confirmed receipts and refunds. See the FNS explanation of cash recognition and returns.

6. Check the tax example

(8,820,000 − 420,000 + 120,000) × 6% = RUB 511,200

Without a separate premium or other cash income, this example’s base is RUB 8.4 million and tax RUB 504,000. RUB 12 million seller turnover, points and net bank transfers do not replace tax income. Exclude output VAT on the relevant receipts where applicable, separately from VAT on marketplace services.

USN 15%: expense recognition

Expenses need appropriate business purpose, documentation and recognition conditions. Purchased resale goods also require sale; payment alone is insufficient. FNS confirms the expense-list expansion effective in 2026 through Article 346.16(1)(45), referencing Chapter 25 rules.

Annual example: 3,000,000 income − 2,200,000 eligible expenses = 800,000 base; 15% = 120,000, above the 30,000 annual minimum at 1% of income. With 2,900,000 expenses, ordinary tax is 15,000, so the 30,000 minimum applies. Prior advances are reconciled separately. The rough 60% expense crossover between 6% and 15% ignores deductions, regional rates, VAT and eligibility.

VAT in 2026: separate from the main tax

Under FNS guidance, the 2026 USN VAT exemption threshold is RUB 20 million. If 2025 income did not exceed it, exemption applies initially; exceeding it during 2026 triggers VAT from the following month. Exceeding it in 2025 triggers VAT from 1 January 2026. Aggregate income by taxpayer across all marketplaces.

Under Tax Code Article 164, the standard VAT rate is 22%, with other rates for eligible operations. Eligible USN taxpayers can use special 5% or 7% rates without ordinary input-VAT deductions, or general rates with eligible deductions. In-year indexed 2026 limits include 272.5 and 490.5 million; the initial rate also depends on prior-year income. Consult Article 145 and FNS 2026 methodological recommendations. A marketplace service invoice does not establish the seller’s own VAT rate.

Example: USN 6% together with VAT 5%

Assume lawful use of 5% VAT, all receipts include VAT and no returns or special adjustments. From RUB 1,050,000:

VAT = 1,050,000 × 5/105 = 50,000
USN income = 1,000,000
USN 6% = 60,000

Combined simplified tax is RUB 110,000 before permitted USN reductions. Marketplace commission does not reduce USN income or output VAT; ordinary input VAT is not deductible under the special 5% rate. For VAT-inclusive RUB 122,000 at 22%, extract 22/122 = RUB 22,000, not 22% of the gross price. Advances and transition adjustments need separate review.

Returns, compensation and contributions

A return of previously recognized income reduces USN income in the return period under Article 346.17. Preserve the original sale and subsequent reversal. VAT corrections follow separate rules. Classify lost-goods compensation, discount reimbursement and service refunds by their legal nature.

USN income tax may be reduced by permitted insurance contributions under Article 346.21. The general 50% reduction limit applies to organizations and entrepreneurs with employees; qualifying own contributions of entrepreneurs without employees follow different rules. Under income-minus-expenses, contributions enter expenses rather than being deducted again from calculated tax. Check FNS 2026 changes.

AUSN: the official FNS offset example

The FNS AUSN page gives an example: 1,000 sales, 100 commission and 200 returns result in a 700 bank receipt. FNS describes an additional 300 receipt, 200 return and 100 expense. Net income becomes 800; expenses are 100. Do not duplicate information already supplied by a connected platform.

Our arithmetic applying published rates gives 800 × 8% = 64, or (800 − 100) × 20% = 140; the 3% minimum is 24. Eligibility separately includes the participating region, permitted activity, income up to 60 million and no more than five employees. The tax period is monthly, and settlement-document dates determine offset reporting.

Connect the tax calculation with UniTab

Keep management revenue, taxable income, VAT, services and bank receipts distinct. Map operations to source documents, preserve recognition dates, reconcile costs in P&L and model applicable taxes in unit economics. Provide the accountant with a traceable register rather than treating management profit as a declaration.

USN advances are calculated cumulatively for the quarter, half-year and nine months, with eligible reductions and previous advances reconciled. Annual calculations include the applicable minimum tax. Use official FNS guidance for filing, notification and payment deadlines and calendar adjustments.

Eight checks to prevent errors

• Do not calculate tax from net bank payouts.
• Do not subtract commission under USN income.
• Do not count reimbursement twice.
• Do not mix sales and payout dates.
• Do not apply one undocumented formula to all points.
• Do not split one taxpayer’s VAT threshold across stores.
• Do not deduct resale inventory before recognition conditions are met.
• Do not treat management P&L as a tax declaration.

Comparison: which report to use on each marketplace

These controls use fields from the original Excel files. The tax register additionally requires recognition dates, separate monetary operations and output VAT.

Keep original files, document numbers, dated registers, returns and other-income reconciliations. Avoid importing the same operations twice. Track seller turnover, buyer revenue and payout separately.

Sources and legal basis

• FNS: marketplace income and agency fees
• FNS: income dates, discounts and returns
• FNS: USN VAT in 2026
• FNS: 2026 expense expansion
• Tax Code Article 346.16
• Tax Code Article 346.17
• FNS: AUSN and offset example
• Wildberries report detail
• Ozon official sales-report structure
• Yandex Market agency report
• FNS: NPD restrictions

External references open in a new tab. Check the current legal text, contract and documents for your actual reporting period.