In 2025, small businesses operating on the Ozon and Wildberries marketplaces under the simplified taxation system (USN 6%) are increasingly faced with questions: what amount should be considered income for tax? Sellers get confused between the "realized" and "accrual" indicators, risking making mistakes in calculating the base and allowing violations.
Monthly marketplace reports are full of various lines, from revenue and bonuses to commissions and final payouts. However, with the USN, all real cash receipts are recognized as income, regardless of whether marketplaces have retained their commission.
For example, if 759,339.98 rubles were "realized" according to the report, and additional payments from partners amount to 18,374.21 rubles, then the tax base is the sum of these indicators. But the commission, even if it is written off immediately, does not affect the amount of tax.
The mistake of many sellers is that they take into account the "accrual" line — that is, the amount that they will actually receive to the account. This is incorrect. For a USN of 6%, it is necessary to take into account exactly the amount of sales and bonuses before deducting commissions.
In addition, you should not forget about additional payments: bonuses, refunds, accrued points. They can either be included in income or not — it all depends on the mechanics of accrual. If the points are converted into money, they must be taken into account. If these are just discount virtual instruments, you don't need to.
Proper accounting involves filing all reports of the marketplace, maintaining your own accounting table and accurately reflecting income in the declaration. It is also important to take into account the difference between the USN of 6% and 15%: with the second system, you can deduct the commission as an expense.
Example: with an income of 759,339.98 rubles and bonuses of 18,374.21 rubles, the tax base will be 777,714.19 rubles. The tax is 46,662.85 rubles. In the case of a 15% USN, the base is reduced by a commission, and the tax will amount to 80,870.26 rubles.
Wildberries uses a similar report structure, but with different names. The main thing is to focus on revenue from sales and bonuses, and not on "transfer."
If you want to avoid claims from the tax service and save on fines, it is important to properly form the tax base, store documents and regularly check declarations with marketplace reports.
