In 2025, tax authorities began levying additional taxes on sellers on marketplaces for bonus points received for participating in discount promotions. This information was confirmed by tax consultants and the Union of Electronic Commerce (SET), which represents the interests of businesses and consumers.
SET head Georgy Bagiryan noted that the union is recording cases in which sellers are reaching out regarding additional assessments and errors in their tax reports. Situations arise in which bonus points and discounts are counted as income, even if they were not actually paid to sellers but were used as commissions. The main problem has been the lack of uniform standards and a clear methodology for accounting for such bonus systems.
Sellers are challenging the claims, arguing that bonus points should not be considered income. They believe that expressing these points in rubles is purely informational in nature and merely indicates participation in a loyalty program, rather than constituting real money or additional income from the marketplace.
Most claims from the tax authorities concern Ozon partners. Yuriy Mirzoev, CEO of the law firm "Mitra," questions the arguments of the tax authorities. Sellers have strong arguments for their defense: the bonuses are in fact discounts on the marketplace's services. They will need to prove in court that these points do not increase the company's economic potential, but merely help reduce specific expenses, since they cannot be exchanged or used in any other way.
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