The tax rate will be 4% on sales to individuals, even if the money came from the marketplace.
The tax should be calculated based on the sale price of the item, not on the amount credited to the account from the marketplace after deducting commissions.
A sale in the app can be canceled if the buyer returns the item.
Article about taxes from KonturElba ⬇️:
https://e-kontur.ru/enquiry/1829/samo...
My tax: https://lknpd.nalog.ru/