There is only one condition for receiving support: the damage from attacks must exceed 5% of the company's annual revenue. An exception is made for those who simultaneously stored goods in warehouses of both marketplaces — they are allowed to add up losses on two sites when calculating the threshold.
The deferral covers VAT, income tax, USN tax, NPD, personal income tax for individual entrepreneurs, insurance premiums and advance payments for the listed taxes. The decree covers payments due between August 2026 and July 2027. After the grace period ends, the debt is repaid in equal installments within 12 months, starting from the next month after the due date.
The moratorium on inspections is valid until the end of 2026. On-site tax audits and checks of the correctness of the calculation of insurance premiums are suspended for this period. In addition, the deadlines for submitting claims for debt payment and making decisions on debt collection are extended for six months.
Legal entities and individual entrepreneurs with a valid agreement with Internet Solutions LLC, the legal entity through which the Ozon platform operates, can take advantage of the measures. The second condition is that the company is registered after December 2025, or the confirmed damage exceeds the established threshold of 5% of annual revenue. It is enough to do one of the two.
The procedure is simplified compared to the original scheme for Wildberries: the deferral is activated automatically based on registers that Ozon independently transmits to the Federal Tax Service and the territorial bodies of insurers. The seller does not need to submit a separate application.
Support measures for marketplace sellers were introduced at the end of August, when they applied exclusively to the affected Wildberries sellers, although by that time Ozon logistics centers had already been attacked. The expansion of the support perimeter eliminates this asymmetry and equalizes the position of sellers on both platforms.
For sellers working at several sites at the same time, it becomes possible to take into account the cumulative losses when confirming the right to benefits — this is essential for those whose damage on each of the platforms individually did not reach the threshold. Sellers should check with the platform in advance whether they are included in the register sent to the Federal Tax Service to make sure that the deferral is applied correctly.
Related materials:
- Tax deferral for 12 months: conditions from the Ministry of Finance — what the measure looked like at the stage of the Ministry of Finance proposal
- The Ministry of Finance explained taxes on the destruction of goods due to emergencies and UAV attacks - how to include the destroyed goods in VAT and income tax
- Ingosstrakh paid 8.2 billion rubles to Ozon sellers after fires in warehouses — how much Ozon sellers have already received under insurance
