Transfer of data sellers by marketplaces to the FNS
Since 2023, active fiscalization of electronic commerce has begun in Russia. Marketplaces now must transfer data about their sellers to the Federal Tax Service (FTS). This became possible due to amendments to the Tax Code and the introduction of new requirements for the control of electronic commerce.
The goal is to bring out of the shadows tens of thousands of self-employed, individual entrepreneurs and individuals who receive income through marketplaces, but do not reflect them in the reporting.
Regulatory framework
Law No. 323-FZ of 04.08. 2023
It obliged all marketplaces, online platforms and aggregators to:
- Transmit information income received by sellers through the site;
- Report on each seller regardless of their tax status;
- Drive. identification and verification of sellers, including passport data and TIN.
Order of the Federal Tax Service of 30.11.2023 No ED-7-14/1123 @
Approved the format and composition of data to be transferred:
- Name/name of the seller;
- TIN, OGRN, passport data;
- Amount of revenue;
- Number of operations;
- Rate and type of taxation.
Who is obliged to transmit the data?
Obligated:
- wildberries. Ozon. Yandex Market. Aliexpress Russia;
- Regional marketplaces (for example, KazanExpress, SberMegaMarket);
- Platforms-aggregators (for example, Avito, Yula, Vkontakte Market).
We don't have to.
- Platforms without fiscal functions (forums, directories, personal blogs)
- Selling in private chat rooms and social networks (not yet under direct control).
Who comes under FNS control?
| Category of sellers | Comments |
| IP on SSN, SSN | The information is compared with their reporting. Non-conformity = verification |
| Self-employed | The data is transferred directly to “My Tax”. |
| Non-status natural person | Considered a “gray zone”, information is received for automatic personal income tax and / or control |
| Jurlica | Comparison with declarations, turnover and taxes are controlled |
What data is being transmitted?
| Type of data | Details. |
| Identification of the seller | Name, TIN, OGRN, passport details, contact details |
| Financial transactions | Revenue amount, number of orders, market place commission |
| Product data | Product categories, cost, description, marking codes |
| Periodicity of reporting | Monthly or quarterly (in the format of the FTS) |
What are the consequences for sellers?
1. Strengthening tax controls
- FTS compares revenue with the submitted statements;
- The defaulters get notification of the need to register as an IP or self-employed;
- Possible. fines, additional personal income tax and penalties.
2. The end of the black box office
- Income passing through Wildberries, Ozon, etc. They are not considered “unverifiable.”;
- Even if the money is displayed on the card of an individual, the fact of sale is recorded in the FTS.
3. Increasing transparency
- For self-employed, reporting is simplified: data is automatically uploaded to the My Tax application;
- IP has a chance to switch to a more profitable tax regime, with consistently high turnover.
Risks for business
1. Blocking LC or payments
Marketplaces have already begun to demand:
- TIN instructions;
- Status binding (self-employed, IP, LLC);
- Contracts or accounts with the tax office (for example, registration in “My Tax”).
Refusal or absence of documents = suspension.
2. Notifications from FNS
FNS automatically Send letters "about signs of income":
- Requires clarification or registration;
- In some cases, they produce unilaterally (PIT 13-15% and penalties for non-payment).
3. Violation of the Marking Act
Transmitted data on goods are compared with an honest mark.
If the products are subject to labeling (clothing, perfumes, shoes), but there are no codes - this is administrative.
What do sellers do?
| Category | Recommendations |
| Physical | Register as a self-employed or self-employed person |
| Self employed | Check the relevance of data, TIN, tax reporting |
| IP | Comparison of actual revenue with the USN declaration |
| jurlitsa | Make a reconciliation between turnovers on marketplaces and accounting |
| All | Keep contracts, checks, proof of returns |
Example of practice
One of the sellers on Ozon received a letter from the FNS:
“According to information obtained from external sources, you carried out business activities without registration. Please provide explanations or register as a taxpayer.
The inspection revealed that he was selling through an account on an individual, while the amount of transactions exceeded 1.2 million rubles. The FTS added personal income tax for 3 years, plus a fine and penalties - a total of more than 300 thousand rubles.
Future and possible developments
| Direction | Expected changes |
| Full control. | In the future – automatic taxation, including turnover in social networks and Telegram |
| Unification | Data transmission will be integrated with marking, fiscalization and EDO systems |
| Legislation | It is possible to adjust the status of marketplaces - they can be recognized as tax agents (as happened with the self-employed). |
| Analytics | FTS will create automatic risk profiles for each seller |
The Federal Tax Service is entering a new level of control over e-commerce.
Marketplace sales are no longer out of sight of the state.
In the coming years, any “grey” schemes and work without tax status will become economically and legally inappropriate.
CouncilFor beginners and current sellers, you should:
- Putting the tax status in order;
- to record real revenue;
Transition to simplified and legal regimes (self-employed, USN).
