Most companies selling goods on marketplaces use the simplified tax system. Since 2025, VAT exemption when using the simplified tax system is available only to individual entrepreneurs and companies whose annual income does not exceed 60 million rubles. If the income exceeds this amount, then sellers must choose the VAT rate at which they will work on the simplified tax system:
How the 2025 tax reform changed the work of sellers
- Payment of tax under the simplified tax system together with VAT at a rate of 20% . At the same time, it is possible to receive input VAT deductions.
- Payment at a rate of 5%. But this rate will only apply until the income exceeds 250 million rubles. The income limit will be indexed annually.When the income is higher, the VAT rate is already 7% without the right to deduction. This rate will be until the income exceeds 450 million rubles.
❗️Reduced rates cannot be applied when importing goods from other countries ( including the EAEU countries ) into the Russian Federation, or when calculating the tax by the buyer – a tax agent for VAT.
How to work in 2025 so as not to violate the new legislation
Let’s look at how marketplace sellers on the germany phone number list simplified tax system, who are not exempt from paying VAT, should work in 2025. They need to:
- Update the information in the profile settings . If a simplified taxpayer becomes a VAT payer, the organization form must be specified as “Individual entrepreneur with VAT”.
- The VAT rate must be indicated in the product cards . If the VAT scheme with reduced rates was selected, then VAT 5% or 7% is indicated, if the standard scheme was selected – 20% or 10%, depending on the product category.
- Maintain a sales book . It is necessary to record in it: VAT invoices, regardless of the established rate, as well as invoices without VAT. The sales book must reflect sales and VAT based on the received consolidated report containing summary data. How work with marketplaces on all VAT-taxable transactions completed during the quarter (month), transaction code – 26.
- Maintain a purchase book for those working at general rates of 10 and 20%. Invoices received from suppliers are entered into the purchase book. Based on them, the accrued VAT is reduced by the amount of the “input” tax. Simplified taxpayers with special rates will have to keep a purchase book when receiving advances. Please note that returns often occur on marketplaces. When an individual returns goods, an entry is made with transaction code 17. Data from the purchase book at the end of the jan sizer employee relations manager quarter is transferred to section 8 of the VAT declaration.
- Submit VAT declarations . Please note that the material data declaration must be submitted exclusively in electronic format via TCS. How work with marketplaces so a connection to the electronic document management system will be required.