How to set up tax, what amounts do we calculate from? What about VAT?

Torgstat supports the use of Simplified Taxation System (STS) Income, STS Income minus Expenses, and the General Taxation System (OSNO). VAT calculation and tax regime changes from any month are supported.

How accurate is the tax calculation?

We calculate accurately enough for making management and financial decisions.

Why isn't it 100% accurate? The tax may not be calculated very accurately due to a number of nuances. We may not receive all data from marketplaces; in particular, sales in the EAEU may be distorted or not transmitted via API at all. For STS Income, maximum possible accuracy under these conditions. When accounting for expenses, especially considering input VAT, the accuracy of calculations decreases.

We strongly recommend using the services of a professional accountant who can account for all the details of your business operations for tax calculation.

How to set up the tax?

The tax is configured in the connection settings. My Store - API Connections - "Three dots" menu - Edit, then the "Tax" tab. Enter the required percentage there. To disable tax calculation entirely, set it to zero.

If the tax changed from a specific month, click "Add" and specify the new tax and the start date of its application.

What amount is the tax calculated from?

The base for tax calculation is always the realized sales amount, i.e., the total from customer receipts (how much the customer paid for the product) + possible non-operating income (e.g., marketplace compensation for loss or damage to goods).

Information from the tax authority website:

"The seller's income is recognized as the entire amount of receipts from the buyer for goods sold to them through the marketplace." https://www.nalog.gov.ru/rn77/news/tax_doc_news/15047439/

"Thus, the seller's income is the entire amount of revenue from the sale of goods received into the intermediary's account under concluded commission agreements, agency agreements, or other similar agreements." https://www.nalog.gov.ru/rn03/taxation/taxes/usn/15175263/

Marketplace instructions:

Yandex Market - https://yandex.ru/support/marketplace/ru/accounting/changes/operations/profit

Ozon - https://seller-edu.ozon.ru/finances-documents/additional-information/bally-za-skidki

Calculation examples

STS Income, 6%

Tax = Realized sales amount * 0.06

STS Income minus Expenses, 15%

Tax = (Realized sales amount - Marketplace services - Cost price) * 0.15 Marketplace services include everything that goes into the UPD (Universal Transfer Document). You enter the cost price yourself.

For Ozon, in this case, we take the difference between Gross Revenue and Variable Expenses before deducting points as the base, since it is impossible to obtain the amount of services net of points via API. The difference between revenue and services before deducting points and co-investment will be the same in any case. A - B = (A - X) - (B - X)

STS Income, 6% + VAT 5%

Please note, tax percentages are not added together! STS 6% + VAT 5% = this is not 11%, as VAT is always applied "on top".

First, calculate VAT = Realized sales amount * 5 / 105

Then, find the base for STS = Realized sales amount – VAT

And only then calculate the STS tax = STS Base * 0.06

VAT >= 10%

If VAT is 10% or more, then we start accounting for the "input" VAT reported to you by the supplier of goods or services in the invoice. Thus, you will have to pay not the entire VAT on your sales, but only the difference with the input VAT.

We (temporarily) assume that all services and cost price have the same VAT rate as set in your connection. If your VAT = 10%, we will also calculate input VAT at 10%. (We will clarify this soon and allow manual entry).

Suppose your VAT = 20%. Then:

Output VAT = Realized sales amount * 20 / 120

Variable Expenses = Marketplace services + Cost price

Input VAT = Variable Expenses * 20 / 120

VAT = Input VAT - Output VAT

Please note: VAT can be negative at this point. This is an expected situation, although we do not recommend "showing" a negative amount to the tax authorities.

Next, after calculating VAT, we calculate the Profit tax for OSNO, or the STS tax.

Base for realized sales amount = Realized sales amount - Input VAT

Base for variable expenses = Variable Expenses - Output VAT

STS Income 6% + VAT 10% = VAT + Base for realized sales amount * 6%

STS Income minus Expenses 15% + VAT 10% = VAT + (Base for realized sales amount - Base for variable expenses) * 15%

OSNO, Profit tax

OSNO with profit tax is calculated similarly to the last example:

OSNO VAT 20%, Profit Tax 25% = VAT + (Base for realized sales amount - Base for variable expenses) * 25%