Tax relief for those affected by the drone strikes on Wildberries warehouses (2026) — a package of federal support measures introduced by a decree of the chairman of the Russian government, Mikhail Mishustin, signed on 26 August 2026. The measures are aimed at assisting legal entities and sole proprietors that suffered losses as a result of drone strikes on facilities belonging to the RVB Group (which includes Wildberries and Russ). For the Nizhny Novgorod Region, the decree took on particular significance: by the time it was signed, goods stored at the marketplace's warehouses had been lost by more than two hundred Nizhny Novgorod entrepreneurs.[3]

Contents of the federal measures

The support applies to legal entities and sole proprietors whose losses exceeded 5% of annual revenue.[1][2] They are granted a 12-month deferral on the payment of the following taxes and contributions that were due between August 2026 and July 2027 inclusive: VAT (excluding tax on the importation of goods into Russia), corporate income tax, payments under the simplified tax system (STS) and the automated simplified tax system (ASTS), insurance contributions, and advance payments on the aforementioned taxes.[1][2] Once the deferral period ends, the outstanding debt may be repaid in equal instalments over the course of one year, beginning with the month following the established payment deadline.[1]

In addition to the deferral, tax audits and audits of the correct calculation and payment of insurance contributions are suspended for affected parties until the end of 2026; the procedural deadlines associated with such audits are likewise suspended.[1][2] The deadlines for issuing notices of outstanding debt and for rendering decisions on its collection have been extended by six months.[1][2]

Situation in the Nizhny Novgorod Region

Within two weeks of the strikes, the number of Nizhny Novgorod entrepreneurs who had lost goods stored at the warehouses increased approximately 2.5-fold and exceeded 200 people.[3] According to data available at the time the federal decree was adopted, more than 80 affected business owners had applied to the regional Ministry of Industry.[1][4] The Government of the Nizhny Novgorod Region maintained contact with Wildberries: representatives of the marketplace held a meeting with sellers who had lost their goods.[3]

Regional authorities began compiling a register of affected entrepreneurs. Once this work was complete, additional support measures at the regional level were to be determined; no specific forms of assistance had been announced at the time the register was being compiled.[3][4]

Sources

  1. Otkrytyy Nizhniy — More than 200 Nizhny Novgorod entrepreneurs lost goods due to UAV strikes
  2. NIA "Nizhny Novgorod" — Businesses affected by UAV strikes on Wildberries warehouses to receive tax relief
  3. Vzglyad-NN — Entrepreneurs affected by UAV strikes on warehouses to receive a one-year tax deferral
  4. Newsroom24 — Nizhny Novgorod businesses to receive tax deferral following UAV strikes