- The Russian Federal Tax Service published detailed guidelines on new VAT rules for simplified tax system (STS) payers, effective January 1, 2026.
- Organizations and individual entrepreneurs on STS with 2025 income over 20 million rubles will become VAT payers from 2026; patent system eligibility is also lost at this threshold.
- STS payers required to pay VAT can choose standard VAT rates (22%, 10%, 0%) or special rates (5% or 7%).
- Those with income below 20 million rubles are automatically exempt from VAT, except in cases where they act as VAT agents or import goods.
- The FTS website features a “Taxes 2026” page summarizing key tax law changes for individuals and businesses, including updates on VAT, personal income tax, excises, and other taxes.
Source: nalog.gov.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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