Federal changes have overlapped with regional initiatives. For example, the Republic of Mordovia has introduced attractive tax breaks for new online sellers registered in the region. From April 1, 2025 to December 31, 2027, a preferential USN rate is in effect: 1% for the "income" scheme and 5% for "income minus expenses", provided that at least 90% of revenue is generated through online trading.
This creates unique opportunities for starting a business on marketplaces with minimal fiscal burden. However, those who are already working in the market and are approaching the threshold turnover need to take a number of steps.:
- Issue a qualified electronic signature for tax reporting.
- Connect the electronic document management system (EDI).
- Determine the appropriate VAT rate depending on the product category: 0%, 10% or 20%.
- Notify suppliers and sites about the transition to VAT.
- Update the product cards by specifying the correct tax rate in them.
- Set up an EDI in the marketplace's personal account.
Otherwise, the seller risks incurring additional taxes, fines, and problems in cooperation with counterparties. In addition, late updating of product information can lead to errors in calculations, a drop in customer loyalty and the blocking of positions.
The tax service's attention to marketplaces is increasing: increased control over the movement of funds, verification of declarations and product cards are becoming the norm. A sale without VAT, if it is mandatory, is considered a serious violation.
The transition to VAT is not just a formality, but a full—fledged transition to a new tax reality, where high turnover must be accompanied by competent document management and accurate accounting. Ignoring the new rules can turn into
