The simplified tax regime (USN) has long stopped meaning "no VAT": since the tax reform, sellers on USN with revenue above the threshold become VAT payers, and marketplace sellers are among the first to hit this rule — turnover through a platform grows faster than it looks from the payouts landing in your account. Here is when VAT kicks in, which rates are available and which mistakes get sellers hit with back taxes.
Important: thresholds and rates keep moving as the tax reform rolls out — before making decisions, check the figures against the current wording of the Tax Code and with your accountant. Below is the state of play as of mid-2026.
When a seller on USN pays VAT
The 2026 threshold is 20 million ₽ of revenue: while year-to-date revenue stays below it, the VAT exemption applies automatically. The planned reduction of the threshold (15 million in 2027, 10 million from 2028) has been postponed — through the end of 2029 the benchmark stays at 20 million.
Key rules:
- The obligation starts on the 1st day of the month following the month in which the threshold was crossed — not retroactively from the start of the year.
- Revenue is counted in aggregate — across all lines of business and all platforms at once, not per marketplace.
- Revenue means sales, not payouts. Both the USN tax base and the threshold count run from the full sales amount before the platform's deductions — marketplace commission and logistics do not reduce revenue. Watching "how much landed in the account" is the classic mistake: why the payout is smaller than sales.
Which rates are available
Once the threshold is crossed, a seller on USN has a choice:
- Reduced VAT rates (5% and 7% depending on the revenue level) — with no right to deduct input VAT. Simpler to account for, worthwhile when the share of input VAT is small.
- The standard rate (from 01.01.2026 the base VAT rate is 22%) — with the right to deductions. It can pay off for those who buy with VAT from compliant suppliers and import officially.
Choosing the rate is a calculation, not a preference: compare the VAT payable under both options against your own purchasing structure. The decision is locked in for a long time, so run the numbers before the switch, together with your accountant.
What changes in a seller's day-to-day
- Invoices and tax returns. A VAT payer files returns quarterly in electronic form — keeping the books "in a notebook" is over: seller accounting.
- Prices. VAT either goes into the price (and you get more expensive on the storefront) or eats the margin — recalculate unit economics and prices in advance, not after your first quarter with VAT.
- Documents from the platform. The marketplace's sales reports and universal transfer documents (UPD) become the basis of your sales ledger — reconcile them against the charges: hidden deductions.
- Planning around the threshold. If revenue is approaching 20 million towards the end of the year, weigh up the economics: sometimes moving part of the shipments into January is cleaner and cheaper than a month as a VAT payer with no preparation.
Common mistakes
- Counting the threshold by payouts to the bank account (see above) — the most expensive one.
- Ignoring the aggregation of revenue: WB + Ozon + offline all add up.
- Choosing the reduced rate "because the number is smaller" while buying with a lot of input VAT — the standard rate with deductions may be cheaper.
- Finding out about crossing the threshold six months later: set up year-to-date revenue tracking — it is one line in your financial accounting.
The overall picture of tax regimes (USN / the general regime (OSN) / self-employed status, and where AvtoUSN fits) is in the guide to seller taxes.
FAQ
"From what amount does a seller on USN pay VAT in 2026?" From revenue above 20 million ₽ since the start of the year (aggregated across all lines of business). The obligation starts on the 1st day of the month following the month in which the threshold was crossed. Plans to lower the threshold to 15 and 10 million are postponed until the end of 2029.
"What VAT rate applies to a seller on the simplified regime?" There is a choice: reduced 5%/7% with no input VAT deductions, or the standard rate (22% from 2026) with deductions. Which one wins depends on the share of purchases carrying VAT — decide it by calculation before the switch.
"Is VAT charged on sales or on marketplace payouts?" On the full sales amount before the platform's deductions. Marketplace commission and logistics are your expenses, but revenue and the threshold are counted from the price the buyer paid.
"What happens if I miss the moment the threshold is crossed?" Back-assessed VAT for the months after the excess, plus interest and penalties — the tax office sees platform turnover. Track revenue on a year-to-date basis every month.
"Does revenue from different marketplaces add up?" Yes, the threshold is shared: WB, Ozon, Yandex Market, your own site and offline sales all count together under a single tax ID (INN).
