- USN taxpayers who first switched to the 5% or 7% VAT rate from January 1, 2026 may отказаться from it within four consecutive tax periods.
- The four-period countdown starts from the first tax period for which a VAT return with transactions taxed at that rate was filed.
- This early refusal also applies to USN organizations and sole proprietors who switched to 5%/7% VAT in 2025.
- To qualify in the 2025 case, four consecutive tax periods must not have expired by January 1, 2026.
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.
