Features of sales through marketplaces: organization and implementation of accounting with the seller

Currently, online commerce through so-called marketplaces (Ozon, Wildberries, Yandex.Market, Sbermegamarket and others) is rapidly developing in Russia. One of the impetuses for active sales through marketplaces was the coronavirus pandemic, when people were forced to make purchases of the goods they needed without leaving home. Numerous studies of the marketplace market in Russia show that even after the pandemic subsides, the sale and purchase of various goods through marketplaces continues to develop rapidly. Interaction between seller and buyer through marketplaces is beneficial for both parties. Thus, the buyer, without leaving home, can view a large number of products, read numerous reviews of the product (which is not possible with a regular purchase in a store), and also receive the product delivered to their home or picked up at the nearest point of delivery. Sellers also have many advantages of selling through marketplaces: large reach of buyers; significant reduction in advertising and promotion costs; savings on warehouse storage of goods (if you use marketplace warehouses) and more. But there is one “but” for sellers - accounting and tax accounting for sales of finished products and goods through marketplaces contains many different nuances that an organization’s accountant needs to understand in order to correctly reflect income and expenses, as well as correctly calculate the taxable base. In the article, the author developed and presented an algorithm for the interaction of the seller with marketplaces, examined various nuances of reflecting in accounting the sale of goods and finished products through marketplaces, which will contribute to the correct reflection of sales through marketplaces in accounting accounts.