The Federal Tax Service tightens taxes on sellers' bonus points: income is recognized upon accrual
The Federal Tax Service is changing its approach to bonus points on marketplaces: payments that compensate for sellers' discounts are increasingly being interpreted as an economic benefit and should be included in the tax base. The key dispute is when to recognize income: when awarding points or only when they are "monetized". The regulator's new view may force sellers to recalculate the economics of promotions, restructure accounting, and more closely compare reports with site data.