Doing business on marketplaces requires sellers to have a clear understanding of how their income is generated, especially when applying the Simplified taxation System (STS). At first glance, it may seem that to calculate income, it is enough to take the amount from the "Sales" column of the weekly report provided by Wildberries. However, such a strategy can be misleading — the actual payments to the seller often differ from the indicated amounts.
Accounting experts note that in order to correctly determine the tax base, you should use the report on the offer from the marketplace. This document reflects key financial indicators: the cost of goods sold, services rendered, compensation, and other payments. They are the ones that generate the seller's real income.
It is important to remember that even negative values for certain items, for example, "Total deducted from the cost of goods sold", are also considered income. These details are especially important for those who use the Income tax System and are required to record receipts as accurately as possible.
Special attention should be paid to the documents confirming the settlements with the site. Wildberries does not provide reconciliation reports, so the seller must independently take into account all documents, including universal transfer documents (UPD) for remuneration, commission and other deductions. Only by consistently reflecting all transactions can you get a correct picture for tax reporting.
Accountants are advised to use detailed analytics to avoid misunderstandings with tax authorities. It is also useful to keep your own table to account for all receipts and deductions for each reporting period.
Thus, calculating income when trading on Wildberries requires a careful approach and a deep understanding of the specifics of document management with the marketplace. Proper accounting will help to avoid tax risks and simplify interaction with regulatory authorities.
