The focus of the Federal Tax Service is on bonus points, which the marketplace awards to the seller as part of incentive programs and which actually compensate for the discount. Tax risk arises where points become the economic equivalent of lost revenue: the seller lowered the price, and then received "compensation" in points that reduce his future expenses for site services or eliminate some of the commissions.
The key turn is the moment of income recognition. Previously, many sellers were guided by the logic of "income appears when it becomes money," but now the approach is shifting to recognizing non-monetary income at the time of accrual, if the operation has already provided economic benefits.
Industry expert Denis Lomakin described it this way:
"In fact, the Federal Tax Service obliges to consider bonus points awarded to sellers by the marketplace as non-monetary income at the time of their accrual, and not during subsequent withdrawal in cash. This significantly tightens the approach to taxation compared to previous practices and requires sellers to review the accounting of bonus programs and tax risks. At the same time, sellers still have an alternative sales promotion option. When a seller launches bonus programs directly to an individual buyer, they themselves pay cashback to the buyer for the purchase of their product. If the rules established by the Tax Code of the Russian Federation are followed, there will be no taxes in this scheme of interaction between the seller and the buyer," commented Denis Lomakin, head of the Console Pay payment service.
Why the Federal Tax Service insists. One of the decisions specifically emphasizes that bonus points are equivalent to the discount amount in rubles and "fully cover the difference in the price of the product." This is an important formulation: it "links" points to the price and turns them into a measurable benefit that can be included in the tax base. Even if the points are not formally money, the economic result for the seller is comparable to receiving a reward.
Practical implications for sellers.
- Review of accounting policy. It is necessary to describe what exactly is income: discount, discount compensation, marketing remuneration, reduction of expenses for the site's services — and at what point it occurs.
- Reconciliation with site data. Discrepancies in bonuses become a trigger for demands for clarification of declarations, especially on the USN, where the "income contour" is critical.
- Contractual framework and primary. The wording in the offers/additional agreements (for which points are awarded, how they are used, and whether they can be converted) now directly affects the interpretation of the transaction.
- Marginality and prices. If bonuses are taxed as income, the "discount effect" may become more expensive than it seemed. Sellers will have to calculate the promo economy more precisely, otherwise part of the profit will be "eaten up" by the tax burden.
What can be done now. The optimal strategy is not to "hide" bonuses, but to make their accounting transparent: set up separate analytics by type of accruals, collect site reports, record the basis of accruals, and model the tax base in advance according to scenarios. And if the incentive goes through cashback to the end customer, it is important to comply with the requirements of the Tax Code of the Russian Federation and document the terms of the promotion so as not to receive retraining in the seller's income "in reverse."
In conclusion, Lomakin separately distinguished the approach to cashback for individuals.:
"This position does not apply to classic cashback for individuals. For the seller, bonus points are compensation for his expenses or a form of remuneration related to entrepreneurial activity. There is an economic benefit aimed at generating income. For an individual, cashback is a reduction in personal expenses, and not the result of activities aimed at making a profit. However, the general trend towards increased control over all types of bonus and non—monetary payments is becoming more noticeable," Lomakin concluded.
