Many companies operating on the Ozon marketplace face an unexpected problem: the electronic universal transfer document (UPD-1), issued for the buyer's legal entity, does not arrive to the seller himself. This situation may lead to inconsistencies in tax reporting and cause claims from the Federal Tax Service.
According to the rules of document management, the UPD must be sent to both the buyer and the seller so that both parties can correctly reflect the transaction in accounting. However, in some cases, Ozon, acting within the framework of the configured "Document management with legal entities" function, sends the UPD-1 only to the buyer, and the seller does not even know about the document.
If the seller has not activated electronic document management in the Ozon personal account, the platform generates an UPD with status 2, which serves only for the transfer of goods, but is not suitable for VAT deduction purposes. When the function is activated, the platform creates an UPD-1 on behalf of the seller, which becomes the basis for deducting VAT from the buyer. At the same time, the responsibility for reflecting this data in the declaration lies with the seller.
If the UPD-1 turned out to be in the possession of the buyer, but not the seller, and the document was not registered in the VAT declaration, the tax service may have a reasonable question. In such a situation, experts advise submitting an updated declaration, which will include the missing document. This will avoid additional tax charges, as the tax authorities may find that VAT has not been calculated from this transaction.
To prevent such overlaps, it is recommended to check the EDI settings, and if necessary, set up electronic roaming for stable receipt of documents from the marketplace. It is also important to maintain internal control over all UPDS, comparing them with reports from Ozon in order to eliminate misunderstandings when submitting reports.
The situation with Ozon's UPD-1 is just one example of how workflow automation can lead to errors if a business does not monitor the entire process from document generation to its registration.
