The Association of e-Commerce Market Participants has appealed to the Russian Ministry of Economic Development with a proposal to create a separate tax regime for order pick-up points. The initiative also provides for the introduction of its own OKVED code, which would streamline activities in this rapidly growing field.
Currently, pick—up point owners are forced to register businesses using related codes, such as 47.91 (online retail) or 47.99 (off-store retail). This creates confusion during tax audits and makes it difficult to classify activities. According to the association's experts, the allocation of PVZ to a separate category will help eliminate legal uncertainty and form common standards for business.
As of June 2025, there are more than 197,000 order pick-up points in Russia, which is 43% more than a year earlier. The largest networks belong to the leaders of online commerce: Ozon has over 75 thousand PVZ, Wildberries has about 65 thousand, and Yandex Market has about 15 thousand. At the same time, the expansion of small and regional players continues, opening their own outlets to serve customers.
The Association proposes to develop a special tax regime that would take into account the specifics of this area. It is proposed to introduce a fixed tax rate, depending on the number of collection points, as well as preferential conditions for calculating taxes on income or profits. A special emphasis is placed on the need to resolve the VAT issue: today, entrepreneurs working under the agency model cannot reimburse the tax paid to marketplaces, which reduces their profitability.
According to market experts, the introduction of a new regime could contribute to the legalization and transparency of the work of the PVZ, as well as increase the effectiveness of interaction with tax authorities. At the same time, a separate OKVED code will create the statistical database necessary for analyzing the dynamics of the e-commerce market.
The growth in the number of pick-up points is directly related to the development of online commerce and the changing consumer behavior of Russians. PVZS have become an integral part of the marketplace infrastructure, providing fast delivery and return of goods. At the same time, in conditions of active competition between major players, the formation of clear tax rules is becoming an important factor for market stability and its further development.
