No. If customers pay RUB 1 million and the marketplace transfers RUB 700,000 after deductions, the bank receipt does not show the full value of sales. Revenue, marketplace fees and other charges must be recorded separately.

Marketplace reports show sales, returns, services, deductions and settlements. The accounting process should link each transaction in those reports to financial and tax records, then reconcile the result with the money transferred to the seller.

The difference between sales and the payout may include commission, delivery, storage, advertising, penalties, compensation and adjustments for earlier periods. Each item has its own economic meaning. Recording the entire difference as commission obscures both tax calculations and actual profitability.

Generally, no. Physically transferring goods to a marketplace warehouse does not by itself mean that ownership has passed to the platform or that the goods have been sold to a customer. The movement and the later sale need to be recorded separately.

Under FBS, goods remain with the seller until an order is placed. The accounting process must connect inventory records with the order, picking task, shipment, sale and any subsequent return.

Goods may be at the seller’s warehouse, in transit, at the marketplace warehouse, with a customer, on their way back, or classified as damaged or lost. The seller therefore needs to reconcile accounting balances with marketplace data, movements, sales and returns.

A return affects more than the original sale. It may change settlements, the tax base, inventory, the cost of goods and logistics expenses. The returned item also needs to be traced to its actual location and condition.

For labeled goods, data must remain consistent across Chestny ZNAK, electronic document interchange (EDI), the warehouse, marketplace and accounting system. Otherwise, an item may appear sold in accounting while its labeling code is still recorded as being in circulation.

No. A GTIN identifies a product item, a Data Matrix code identifies a specific unit of labeled goods, and a marketplace barcode serves the platform’s own identification and logistics needs. The seller must check the applicable labeling rules for each product category.

The accounting team needs the foreign trade contract, invoices, transport and customs documents, duties, import VAT, additional costs, foreign currency transactions and bank documents. It must also check certification and labeling requirements so that the actual cost of imported goods is calculated correctly.

No. Certain imported goods are subject to a separate national traceability system and require goods batch registration numbers, known as RNPT. When introducing a new product, a seller should check both systems independently.

For a seller using the Simplified Tax System (STS), income is based on the amount paid by customers through the marketplace, not merely the amount received in the bank account after deductions. Under STS "income," commission does not reduce the tax base. Under "income less expenses," eligible documented costs may reduce it.

In 2026, the income threshold for the STS VAT exemption is RUB 20 million. A seller that must charge VAT should compare the special 5% or 7% rates without input VAT deductions with the standard calculation, including the 22% rate with deductions. The lower rate is not automatically the better choice.

As a general rule, the reduced rate must be applied for 12 consecutive quarters. Taxpayers that first started using a reduced rate in 2026 may discontinue it within four quarters and move to 22% with input VAT deductions. The change is reflected in the VAT return; a separate notification is not required.

That depends on who settles with the customer and who is required to use a cash register. If the marketplace handles payments as an agent, the seller should still check the product name, tax rate, labeling information and supplier details passed to the platform. An incorrect setting can affect many receipts.

The selling price needs to be compared with the cost of goods, commission, delivery and return logistics, storage, advertising, packaging, labeling, returns and taxes. A product that generates substantial turnover may still produce very little profit.

Separate figures for each platform show which sales channel generates profit. Tracking revenue, sales, returns, costs and marketplace expenses by SKU helps the business decide which products to restock, discontinue or price differently.

We review the tax regime, marketplace agreements and reports, settlements, inventory balances, VAT and supporting documents. Where relevant, we also check imports, mandatory labeling, EDI and traceability. This shows which records need correcting before regular accounting can be established.