Marketplace Bonus Points: The Federal Tax Service Changed Its Mind

Until recently, tax authorities considered bonus points, which marketplaces use to compensate sellers for discounts to buyers, as income. This position raised many questions from businesses: points cannot be spent like money, they are automatically deducted to pay for platform services. But since the tax authority saw economic benefit in them, it began to charge additional taxes, and on the entire amount of points, not just the balance converted into money.

One seller working through Ozon began to dispute with the tax authority. In court and at the Moscow Federal Tax Service, he argued that income arises only upon actual cash payment or upon the emergence of a property right that can be disposed of like money. Points, in his opinion, do not meet either of these conditions. However, the tax authorities refused the entrepreneur, stating that points are equivalent to the ruble equivalent of the discount and should be included in the simplified taxation system base.

And it could have all ended in another loss for the business, if not for an unexpected turn. The Moscow Arbitration Court terminated the proceedings on the seller's claim. The reason is a change in the position of the tax authority. The Federal Tax Service suddenly withdrew its claims, effectively recognizing that points cannot be economic benefit.

What does this mean for sellers? The precedent provides a chance to review other similar cases. If points are not considered income, then tax claims against sellers working through marketplaces become less justified. But it is too early to relax: this change in the tax authorities' position is not yet publicly fixed, and controversial situations may recur.

For businesses, it is important to monitor how practice develops and, if necessary, refer to this case in their disputes. The legal argument remains the same: a discount on platform services does not turn into income, and therefore should not be taxed.