Tax Support Measures for Businesses That Have Suffered Losses Due to Damage to Warehouse Infrastructure

In August 2026, the Russian Ministry of Finance prepared and submitted to the Government of the Russian Federation draft resolutions providing for special support measures for companies and individual entrepreneurs that have incurred losses as a result of drone attacks on facilities operated by RVB LLC, the company managing the Wildberries marketplace. The proposed measures are primarily aimed at reducing the current tax burden and providing businesses with additional time to recover their operations.

At present, these measures are still being formalized, and their practical application will depend on the final wording of the relevant regulations after their adoption. Nevertheless, the main parameters of the proposed support measures have already been announced by the Ministry of Finance and make it possible to assess the potential relief available to affected businesses.

Who May Benefit from the Proposed Measures

The proposed tax deferral is intended to apply to legal entities and individual entrepreneurs that have incurred losses exceeding 5% of their annual income. Therefore, the mere fact that goods or property were damaged or lost will not be sufficient. Businesses will need to document both the occurrence of the loss and its amount.

The measures are intended for businesses whose goods or other property were affected by attacks on the relevant logistics facilities. Accordingly, in practice, it will be particularly important to provide documentary evidence establishing a connection between the relevant incident and the losses incurred by the business.

Tax Liabilities Eligible for Deferral

The proposed measures provide for a 12-month deferral of a number of mandatory payments for affected businesses. These include VAT, except for import VAT, corporate income tax, taxes payable under the simplified and automated simplified taxation systems, as well as insurance contributions. The deferral is also expected to cover advance tax and contribution payments due between August 2026 and July 2027.

After the deferral period expires, the outstanding amounts are not expected to become immediately payable in full. Instead, they are proposed to be repaid in equal instalments over the following year, starting from the month in which the relevant payment becomes due. This mechanism would allow businesses to spread the tax burden over time and reduce the risk of a significant one-off cash outflow after the deferral period ends.

A separate procedure is proposed for RVB Group itself. For the group, the payment deadlines for the relevant taxes, insurance contributions and advance payments are proposed to be extended until 28 July 2027, followed by a further one-year instalment period.

Additional Tax Control Measures

The proposed support package is not limited to the deferral of mandatory payments and also seeks to reduce the administrative burden on affected businesses. In particular, tax audits and audits relating to the calculation and payment of insurance contributions are proposed to be suspended until the end of 2026. The maximum periods for issuing payment demands and adopting collection decisions would also be extended by six months.

For businesses, this may be particularly important during the recovery period, as it would allow them to focus on restoring their operations without simultaneously facing additional tax pressure and certain control measures.

Development of the Support Measures

The issue of special support measures for marketplace sellers began to receive increased attention following the first attacks on the marketplace’s warehouse infrastructure in July 2026. In early August, the Ministry of Finance reported that it was considering tax deferrals and instalment plans for businesses whose goods had been affected.

Business associations also submitted proposals concerning support for affected businesses. The measures discussed included not only tax deferrals, but also direct financial support, preferential lending, changes to the rules for accounting for lost property and additional insurance-related measures.

As a result, the package being developed by the Ministry of Finance has focused primarily on fiscal measures, including the deferral of taxes and insurance contributions, subsequent instalment payments and the temporary suspension of certain control measures.

Practical Considerations for Businesses

Companies and individual entrepreneurs that may potentially qualify for the proposed measures should already begin organising documents confirming the amount of their losses. Depending on the circumstances, these may include documents from the marketplace, reports concerning damaged or lost goods, warehouse accounting records, inventory information, documents confirming the value of lost property, correspondence and other materials capable of substantiating the amount of the losses.

Particular attention should be paid to calculating the 5% threshold of annual income. Since exceeding this threshold is one of the key conditions for obtaining the deferral, businesses should consider preparing the relevant calculation in advance and verifying the documents used to determine both the amount of the loss and the relevant income.

It is also important to remember that a tax deferral is a postponement of the tax burden rather than an exemption from payment. Once the relief period ends, the business will continue to have its regular current tax liabilities while also beginning to repay the previously deferred amounts. Therefore, businesses should assess the future tax burden and its potential impact on cash flow at the stage of applying for or receiving the deferral.

Businesses should also consider their obligations towards banks and counterparties. If loan agreements or other contracts contain requirements regarding timely payment of taxes or financial covenants, obtaining an official tax deferral may require additional documentation or notification of the relevant parties.

What This Means for Businesses

The proposed measures would effectively provide affected businesses with additional time to restore their operations without having to simultaneously meet current tax obligations and cover losses caused by the destruction or loss of goods from their working capital.

At the same time, access to such support will depend on proper documentation. Businesses should therefore take steps to record the amount of their losses, verify that they meet the applicable criteria and prepare documents confirming the losses incurred.

Once the relevant regulations are adopted, businesses should additionally review the practical procedure for implementing the measures, including the process for confirming eligibility for the deferral and the list of documents required to obtain it.