Russian tax regulations now officially state "MLRS shelling and "missile strikes" as the basis for benefits for sellers of Wildberries and Ozone. The government expanded the list: previously only victims of drone attacks were eligible for support, but now the list is wider. The document, where the legal terms "annual income" and "missile drop" met, is perhaps a monument to the era.
We consider what the seller is getting. To gain assistance, the damage from the attack must exceed 5% of the annual income – if a business operates on two sites simultaneously, losses from the warehouses of the two companies accumulate to the jaw. Rewards on compliance: rejection of taxes and donations to 12 months plus tax control instead. For companies registered after December 1, 2025, there is no need to confirm the threshold of 5%. The key word here is “a delay.” There is no deletion, no compensation, no refund of the goods that have been destroyed. The payment is not canceled – it is simply delayed a year forward.
The warehouse along with the rest of the goods was destroyed - a direct loss that the state will not take on for a penny. In exchange, it is proposed to postpone the deadline for paying taxes on income that after the attack will probably no longer exist. The risk of physical destruction of assets remains entirely with the seller, and the budget only postpones its own acceptance without risking anything. Exemption from inspections is a nice bonus, but a visit from an inspector does not cause the warehouse to burn down (well, for conscientious sellers).
Result: instead of protection from drones, the seller received tax protection. Which, however, is also not bad.