On 5 October 2026, the Russian government approved a targeted tax deferral measure for individual entrepreneurs and companies selling on the Ozon marketplace that suffered material damage from unmanned aerial vehicle (UAV) attacks. The relief, formalized through a Government Resolution, grants a 12-month deferral on payment obligations for value-added tax (VAT), corporate profit tax, personal income tax (for sole proprietors), and mandatory insurance contributions, including advance payments. Eligibility is limited to sellers whose goods, warehouses, or logistics infrastructure were directly damaged by drone strikes as confirmed by regional emergency commissions. The deferral applies to tax periods ending no later than the date of the attack and does not require separate applications; the Federal Tax Service will identify qualifying taxpayers using cross-referenced data from the Ministry of Emergency Situations and the marketplace operator. This measure continues the state’s policy of supporting businesses in regions exposed to security risks.
Key Takeaways
- Broad Tax Coverage: The deferral encompasses VAT, profit tax, personal income tax, and all insurance contributions with advances, providing comprehensive cash-flow relief for affected marketplace sellers.
- Automatic Identification: No application is needed; the FTS will automatically flag eligible taxpayers based on verified damage reports, reducing administrative burden and accelerating relief delivery.
- Geographic Limitation: Relief is restricted to sellers operating in regions where drone attacks caused confirmed damage, meaning businesses in unaffected areas remain subject to standard payment deadlines.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement