Why Every Marketplace Transaction Will Be Visible to Tax Authorities in 2026

Starting in 2026, sweeping changes to the Russian tax landscape will profoundly impact businesses operating through online marketplaces. For accountants serving these sellers, the new rules represent a significant challenge, demanding an immediate overhaul of established processes.

The Core of the Changes: Increased Transparency and New Obligations

The reform’s primary goal is the full digitalization and enhanced transparency of tax control. In practice, this means more than just new reporting forms—it signifies a fundamental shift in the rules of the game.

• VAT Rate Increase: The standard Value-Added Tax rate will rise to 22%. This will necessitate a recalculation of pricing strategies and overall tax burden.
• Stricter Exemption Thresholds: The criteria for using simplified tax regimes will be tightened. Many entrepreneurs will lose their right to these special systems and become VAT payers, forcing a complete change in their accounting format.
• Marketplaces as Fiscal Agents: Online platforms will bear direct responsibility for transmitting detailed data on all seller transactions to the Federal Tax Service. This will eliminate “gray” schemes and make every transaction visible to the state.

Direct Consequences for Accounting Practices

Accountants working with online sellers will face three key challenges:

1. Complex VAT Accounting: Correctly handling advance payments, allocating tax liabilities across periods, and strictly monitoring the timing for input VAT deductions will be crucial. Errors in document dating or calculations will lead to back taxes and penalties.
2. Complete Overhaul of Document Flow: Contracts, service acts, and invoices provided by marketplaces will be aligned with the new requirements. Old templates will become obsolete.
3. The Era of Total Reconciliation: The data accountants submit in their returns will be automatically cross-referenced with information from the platforms. Any discrepancy will trigger an automated audit.

The Risks of Inaction: Reputational and Financial Loss

Failing to prepare carries serious sanctions:

• VAT Calculation Errors: Fines for late filing can reach 5% of the tax amount per month (but no less than 1,000 and no more than 30% of the total). Intentional underreporting can increase the fine to 40%.
• Inability to Defend the Client: Discrepancies with marketplace data will lead to tax assessments, interest charges, and account freezes. With the tax authority receiving information firsthand, disputing it will be extremely difficult.

Action Plan: Why You Need to Start Now

While the reform doesn’t take effect until 2026, the time must be used strategically. Here is a preparation plan:

1. Tax Audit: Analyze how the changes will affect your clients’ cost structures and profitability. Determine if they will lose eligibility for simplified tax regimes.
2. Technological Readiness: Ensure your accounting and automation software is updated and configured for the new rates and reporting protocols.
3. Legal Analysis: Initiate dialogue with marketplaces regarding upcoming changes to contracts and documentation. Prepare new templates for primary documents.
4. Internal Procedures: Develop and test new procedures for reconciling data with platforms and processing adjustments.

Only a proactive and systematic approach will allow you to face 2026 without last-minute chaos, financial losses, or damage to your professional reputation. The time for preparation is now.