Marketplace Compensations for Sellers: How to Get Paid and Book It in 1C

Compensations went from a boring accounting topic to the main story of the summer. Since 7 July 2026 Wildberries has operated under a new offer agreement with a noticeably expanded list of force majeure circumstances, shifting part of the risk of losing goods onto the seller. Here is the whole system: what marketplaces are obliged to compensate, how to secure a payout, how the WB offer changed, and how to record a received compensation correctly in 1C under OSNO and USN.

There is a separate breakdown on payouts for goods damaged in incidents at WB warehouses - compensation for goods at a Wildberries warehouse - and one on protecting your stock, protecting goods at WB warehouses.

When you hand goods over to a marketplace warehouse, you place them into custody. The legal basis is in the Civil Code: under Article 886 of the Russian Civil Code the custodian must keep the item safe, and under Article 901 it is liable for loss, shortage and damage unless it proves the cause was force majeure.

What the platforms compensate under normal conditions:

• warehouse losses - the goods were accepted under an acceptance report and then "disappeared" from stock;
• damage during handling - breakage and spoilage during moves and order assembly;
• logistics losses - a unit went out for delivery and came back neither to the customer nor to stock;
• non-returns after a customer return - the customer got their money back, but the item never came back into stock.

What will not be compensated: discrepancies recorded as your fault in the acceptance report (short shipment, mis-sorting per your own documents), goods without correct labeling that became unidentifiable, and events from the offer agreement's force majeure list (under the new version of the WB offer that list has become noticeably longer).

At the end of June Wildberries published offer agreement No. 98, effective 7 July 2026. The key change is a noticeably expanded and itemized list of force majeure circumstances that release the platform from liability for goods. Check the exact wording of the list in the document itself: current versions of the offer and its annexes are published in the Wildberries legal information section and in the WB Partners account - work from the primary source, not from retellings.

The practical consequence: for goods lost in events from that list the platform bears no liability, and the risk sits entirely with the seller. The company itself calls the edits "clarifying": force majeure was always in the offer, and now its composition is spelled out in detail. Seller communities and lawyers read the change differently, as a shifting of risk; according to media reports, the FAS antimonopoly service has taken an interest in the situation.

Context for why this matters right now:

• in January 2024, after the fire in Shushary, Wildberries publicly stated that it compensated sellers for the overwhelming majority of their losses - at the time that was a company decision, not an obligation;
• after the 2022 fire in Istra, Ozon received an insurance payout but was unable to recover the remaining losses in court.

There is no single formula - every platform has its own valuation method:

• Wildberries works from the retail selling price minus commission and deductions;
• Ozon works from the price of the product's most recent sales;
• in a dispute over the amount, confirmed cost of goods is what counts: purchase documents (UPD, invoices, specifications) are the main argument when the platform's valuation is too low.

Part of the losses is compensated automatically, as line items in the weekly reports. It is important not to miss them: an automatic compensation can arrive at a token valuation, and nobody will recalculate it without a claim from you. Discrepancies like this are only caught through regular reconciliation against the platform's reports.

In short - the full methodology with the goods movement balance formula is covered in the guide on shortages and losses:

1. 1Find the loss: shipped - sold - returned to stock - withdrawn = the stock balance per the platform's data. A discrepancy with no compensation equals a shortage.
2. 2Collect the documents: waybills, acceptance reports, photos of labeled boxes before shipping, platform reports.
3. 3Check the automatic compensations - dispute only the remainder and any lowballed valuation.
4. 4File a claim through your account's support: one ticket, one topic, a specific calculation, documents attached.
5. 5Escalate if refused: a repeat ticket citing the offer clause on liability for storage and Article 901 of the Civil Code, then a pre-court claim, and for material amounts, court.

Now the accounting part - the thing people remember last, and wrongly so: a compensation booked incorrectly breaks both your taxes and your inventory accounting. Here is the scheme for standard 1C:Accounting 8 when working through commission agent reports.

The accounting logic. Goods at a marketplace warehouse are your property (account 45.01 "Goods shipped"). A loss is a disposal of goods; the compensation is non-operating income. These are two connected but separate transactions.

Documents and entries:

1. 1Writing off the lost goods - the "Commission agent's sales report" document with the goods write-off transaction type (or a manual entry if the platform does not provide the data in the report): Dr 91.02 - Cr 45.01 for the cost of the lost units.
2. 2Recognizing the compensation - recording the platform's liability: Dr 76.06 (or 62.01) - Cr 91.01 for the compensation amount.
3. 3Receiving the money - a "Receipt to current account" document with the "Other receipt" type: Dr 51 - Cr 76.06. In practice the platform more often does not pay separately but nets the compensation into the weekly report, in which case it closes through settlements under the commission agent report.

VAT. Compensation for lost or damaged goods is not payment for a sale, so it is not subject to VAT (Articles 39 and 146 of the Russian Tax Code; Ministry of Finance clarifications, including letter No. 03-07-11/70530). No VAT invoice is issued for a compensation.

OSNO. The compensation is non-operating income; under the accrual method it is recognized on the date the platform acknowledged the debt (the date of the report or of the response to the claim), and the cost of the lost goods is written off to non-operating expenses.

USN "Income" (6%). The compensation is income on the date the money arrives (or is netted in the report). The cost of the lost goods does not reduce the tax at all - a loss of goods hits USN 6% hardest of all.

USN "Income minus expenses" (15%). Income is recognized the same way, on a cash basis. Be careful about writing off the cost of the lost goods: the value of lost (unsold) goods is not explicitly named in the closed list of expenses in Article 346.16 of the Tax Code - the position is risky, so agree it with your accountant.

This is not accounting advice: the specifics of your tax regime, document flow and platform can change the scheme, so check the entries with your own accountant. Methodological materials on accounting for marketplace trade are available on 1C ITS and in the BUH.1S publication.

Since force majeure risk now sits with the seller, you have to manage it yourself:

1. 1Diversify warehouses. Do not keep all the stock of one SKU in one warehouse: spreading it across regions means cheaper logistics and a lower risk of catastrophic loss.
2. 2Insure your stock. Policies covering cargo and goods stored at third-party warehouses have existed for a long time; after the July changes this stopped being exotic. Run the numbers: the premium against the value of the stock.
3. 3Less excess stock. Surplus in someone else's warehouse means both paid storage and elevated risk: the right depth of inventory solves both problems.
4. 4Documents always at hand. Photo records of shipments, UPDs, reports - shipping discipline is cheap and works both in ordinary claims and in force majeure disputes.
5. 5Track the offer. Material changes come out several times a year; a quick review of new versions is part of a seller's routine operations.

"Does Wildberries compensate goods lost due to force majeure?" Under offer No. 98, effective 7 July 2026, the list of force majeure circumstances has been expanded, and for events on that list the platform formally bears no liability. Practice around the new clause is only taking shape: keep your documents on stock held at warehouses and follow the platform's official statements.

"How do Wildberries and Ozon calculate the compensation amount?" WB works from the retail price minus commission, Ozon from the price of the most recent sales. If the valuation is too low, substantiate the real value with purchase documents - UPDs, invoices, specifications.

"Is compensation from a marketplace subject to VAT?" No: reimbursement of damages is not payment for a sale (Articles 39 and 146 of the Russian Tax Code, Ministry of Finance clarifications). No VAT invoice is issued.

"How do I account for a compensation under USN 6%?" As income on the date the money arrives or is netted in the platform's report. The cost of the lost goods does not reduce the tax - that is a feature of the income-only simplified regime.

"What do I do if the compensation was lowballed?" Do not accept it silently: file a claim with a calculation of the real value and your purchase documents. An automatic compensation at a token valuation is not a final decision, it is the platform's opening position.

"What is the deadline for filing a loss claim?" The sooner the better: reconcile goods movement monthly and file claims for recent periods - for older losses it is harder to restore documents and get a review.

"Is it worth suing a marketplace over compensation?" For material amounts and with strong documents, yes - there is a track record of successful recoveries. But court is the last step: most disputes close at the claim stage if the calculation is backed by reports and waybills.