For small businesses, the USN may soften the income conditions for paying VAT.

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The Russian authorities have moved on to discussing softening the parameters of the expansion of value added tax (VAT) on small businesses operating under the simplified taxation system (USN). According to RBC, citing sources, the issue was discussed at a recent meeting in the government and the presidential administration.

In particular, proposals were made regarding changes in the income limit for VAT payers. Ladders of thresholds have been proposed for a gradual transition to VAT over several years. For example, in the first year 30 million rubles, in the second 20 million rubles, in the third 15 million rubles.

- Various options are being discussed, it is not only about increasing the revenue base of the budget, but also about combating the shadow economy. The threshold of 30 million rubles does not solve this problem," the source commented.

In addition, a "transitional period" was proposed to adapt businesses to new conditions, including the introduction of a one-year moratorium on the application of penalties for entrepreneurs who will become VAT payers for the first time in 2026.

• Earlier, the Ministry of Finance of the Russian Federation indicated the need for lowering the income threshold from 60 million to 10 million rubles for businesses to pay VAT, which will prevent such illegal business schemes as "fragmentation" for tax evasion. As stated by the head of the department Anton Siluanov, lowering the threshold for the USN will not affect 85% of the business, but market participants think otherwise.