- Under the new rules, USN taxpayers exceeding the income threshold may apply VAT at 5% or 7%, but cannot deduct input VAT; instead, it is included in the cost of purchases and recognized in expenses as goods are sold.
- For goods bought for resale, USN expenses are generally deductible only when the goods are actually sold.
- If a taxpayer starts 2026 using the 5% VAT rate but later switches to the standard VAT rate (10% or 22%), the input VAT on goods purchased during the 5% periods can be deducted.
- This deduction is allowed only if those goods are intended for transactions subject to VAT at the standard rate.
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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