What has changed in the delivery of Wildberries and Ozon in 2026

What changes will occur on Wildberries and Ozon in 2026 for sellers and buyers

views: 15847

At the end of 2025, marketplaces actively raised tariffs and commissions for sellers, who in response raised prices on goods. For buyers, Wildberries and Ozon tried to keep prices attractive until the last moment through record discounts (which even caused dissatisfaction from other trading platforms, as well as banks), however, in other respects, conditions also worsened — delivery times increased because sorting centers and warehouses could not cope with the number of orders, while many buyers faced paid delivery, and the rules and terms for returning goods became stricter.

Unfortunately, in 2026, all these trends will only intensify, as from January 1, tax changes came into effect that will hit many sellers hard (an increase in the VAT rate from 20% to 22%, which will affect everyone, and a decrease in the income threshold for VAT payment from 60 to 20 million rubles for businesses under the simplified taxation system), while control over the import of goods will be stricter, and marketplaces will adapt to the new requirements set by the law "On Platform Economy" (which will come into effect on October 1).

 

Increase in tax burden in 2026

As of January 1, 2026, amendments to the Tax Code and other legislative acts (law dated 28.11.2025 No. 425-FZ) came into effect. This time, the tax reform will affect almost all businesses in Russia — not only sellers but also the marketplaces themselves. The main changes:

  1. Increase in the general VAT rate from 20% to 22% (a preferential rate of 10% remains for socially significant and medical goods).
  2. Gradual reduction of the income threshold for VAT payment for businesses operating under the simplified taxation system (STS):

     Thus, already in 2026, many representatives of small and medium-sized businesses in Russia, including sellers on Wildberries and Ozon operating under STS, will have to start paying VAT (and in 2027 and 2028, their number will increase even more).

    • in 2025, "simplified" businesses with revenue of 60 million rubles per year are required to pay VAT;
    • from January 1, 2026, the income threshold for VAT payment is reduced by 3 times — to 20 million rubles;
    • in subsequent years, a further reduction of the income threshold for VAT payment is also planned — to 15 million rubles from 2027 and to 10 million rubles from 2028 and beyond.
  3. Cancellation of VAT payment benefits for operations and services related to servicing bank cards (will lead to at least an increase in the cost of acquiring, which sellers pay along with the marketplace commission).
  4. Introduction of a technological fee from September 1, 2026 for manufacturers and importers of electronics. The amount of the technological fee, as well as the procedure and deadlines for its payment, will be determined by the Government in 2026 (by September 1).

Ultimately, all these changes in tax legislation will lead to an increase in the cost of goods and services and a rise in costs throughout the supply chain, which will inevitably sooner or later result in higher final prices for buyers — not only on WB and Ozon but also in regular stores. However, thanks to this, the Government will be able to receive additional revenues in 2026 necessary to cover the budget deficit.

Strengthening the fight against black and gray imports in 2026

In December 2025, Vladimir Putin tasked the Government and regional heads with combating the illegal turnover of goods in 2026, which is necessary primarily to increase federal budget revenues. In the fall, the customs service (FCS) has already intensified checks on supplies at the border with Kazakhstan — this is a key direction for importing goods from China.