Wildberries qualified the UAV attacks on warehouses as force majeure — the rules of July 7, 2026 explicitly state that compensation for sellers is not provided in such circumstances. The marketplace calls the current transfers voluntary maintenance payments. The amount of the payment is not specified in the notifications: the amounts will be sent personally to the seller's account. The benchmark is about 20% of the value of the lost goods at sale prices, as it was at the previous stage.
For the Tax Code, any receipt to an account is income, regardless of the wording in the notification. The payment is accounted for using the cash method: the date of receipt of income is the day the money is credited to the account (clause 1 of Article 346.17 of the Tax Code). The money arrives in October, which means that the income arises in the fourth quarter of 2026.
Specific calculation: the seller is on the USN "income" with revenue for January–September of 19.5 million rubles. The forecast for the end of the year without payment is 19.9 million, that is, 100,000 below the threshold. The payment of 700,000 rubles (20% of the 3.5 million batch) raises October revenue to 20.35 million. The threshold is exceeded by 350,000, and it is the payout that creates this excess.
Paragraph 5 of Article 145 of the Tax Code establishes: if during the year the simplified income exceeded 20 million rubles, the duties of the VAT payer begin on the 1st day of the month following the month of excess. Excess in October — VAT starting from November 1, 2026. The year closes at 20.35 million, which means that the seller also remains a VAT payer for the entire year 2027 according to the rule on the previous year. With a turnover of 20 million rubles in 2027, the tax rate of 5% will amount to about 952,000 rubles (20,000,000 × 5/105). The exemption can return only from 2028 if the income of 2027 is below the threshold: the norm on the loss of the right to re-release applies to the general regime and the ESC, but not to the USN.
The Law of 11/28/2025 No. 425-FZ exempted simplified tax officials from responsibility for late filing of the first VAT declaration for the periods 2025-2026, in which they become its payers for the first time. This does not cancel the tax itself, but there is no penalty for being late with the first declaration.
For sellers on the "income minus expenses" USN, the same law has opened up a new opportunity. Subparagraph 45, added to paragraph 1 of Article 346.16 of the Tax Code, allows expenses to be accounted for according to the rules of Chapter 25. Through sub-clause 6 of Clause 2 of Article 265 of the Tax Code, losses from fires and other emergencies are equated to non-operating expenses. The cost of the burnt batch of 2.5 million rubles can now be written off as expenses: income of 700 thousand minus the expense of 2.5 million gives a loss of 1.8 million, which reduces the total tax base of the year. Savings — 375 thousand rubles (15% of 2.5 million). Until 2026, the list of expenses for the USN was closed, and it was impossible to write off the burned goods: a tax of 105 thousand rubles was charged on 700 thousand income with zero expenses.
The list of exceptions to the threshold calculation in Clause 5 of Article 145 of the Tax Code is closed: only positive exchange differences and subsidies for the gratuitous transfer of property to the state. There are no payments from the trading platform in it. Sellers who combine the USN with a patent need to take into account: income from the PSN is included in the same threshold — this is explicitly stated in the same norm.
To confirm the cost of the lost product and record the fact of the disposal of property (requirement of the Plenum of the Supreme Arbitration Court No. 33 dated 05/30/2014), an act of write-off, a report from the site and correspondence in the personal account are sufficient. A personal notification from the seller's office serves as the primary document for non—operating income. It depends on its wording on which clause of Article 250 of the Tax Code the payment will be qualified.
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