- The income threshold for small and medium businesses to pay VAT will be gradually reduced: 20 million rubles in 2026, 15 million in 2027, and 10 million in 2028.
- A moratorium on penalties will be introduced for first-time VAT rule violators under the new system.
- The government will maintain preferential VAT treatment for IT companies and allow the use of the patent system for retail trade in rural and remote areas.
- Additional tax changes include new benefits for radio-electronic industry organizations, regional rights to set investment tax deductions, and new tax exemptions for certain citizens and regions under emergency regimes.
- Interest income from bank deposits will only be taxed under personal income tax, not included in the tax base for special tax regimes.
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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