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 sellersCommentaryIP on the USN, PSNI information is compared with their reporting. Non-conformity = verificationSelf-data are transferred directly to “My tax”Persons without status are considered a “gray zone”, information is received for automatic personal income tax accrual and / or controlJurlicaComparison with declarations, turnover and taxes are controlled

What data is being transmitted?

Type of data DetailsSeller identification Name, TIN, OGRN, passport data, contact details Financial transactions Revenue amount, number of orders, market place commission Data on goods Product categories, cost, description, labeling codes Reporting Periodicity monthly or quarterly (in the format of the Federal Tax Service)

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 RecommendationsRegister as self-employed or IPS self-employed Check the relevance of data, TIN, tax reporting IPS put the actual revenue with the declaration USNYurlitsa Check 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 changesFull control In the future - automatic taxation, including turnovers in social networks and TelegramUnification of data transfer will be integrated with the systems of marking, fiscalization and EDOZAGEMENTATION of the status of marketplaces - they can be recognized as tax agents (as it happened with self-employed)

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).