The government has imposed a moratorium on fines for entrepreneurs switching from the tax code to VAT.

17:30; 25 April 2025 year

The government has decided to support companies switching from the Simplified Taxation System (USN) to value added tax (VAT). Allowances are being introduced for them: they will not be fined for being late in submitting the first VAT declaration if this happens in any quarter of 2025.

This measure will allow businesses to easily adapt accounting programs and master the new procedure for filling out declarations.

Starting in 2025, the rules have changed for companies on the USN:

The revenue limit increased from 265.8 million to 450 million rubles. The threshold for the residual value of fixed assets has increased from 150 million to 200 million rubles.

Now more entrepreneurs will be able to work for the USN without splitting the business.

Companies whose revenues exceeded 60 million rubles last year are required to pay VAT starting January 1, 2025. To facilitate the transition, the government temporarily exempted them from fines.

The Decree comes into force immediately after publication and applies to situations that have arisen since January 1, 2025.

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