- The Russian Federal Tax Service (FNS) published detailed guidelines on VAT for simplified tax system (STS) payers, effective January 2026.
- STS companies and entrepreneurs with 2025 income over 20 million rubles must pay VAT from January 2026; individual entrepreneurs also lose the right to use the patent system if their income exceeds 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 for certain operations like acting as a VAT agent or importing goods.
- The FNS website features a “Taxes 2026” page summarizing key tax law changes for individuals, entrepreneurs, and companies, including updates on VAT, personal income tax, excises, and other taxes.
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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