Since 2025, significant changes are coming to the Simplified Taxation System (hereinafter – the STS) in connection with the adoption of Federal Law No. 176-FZ dated 07/12/2024 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation, Certain Legislative Acts of the Russian Federation and the Invalidation of Certain Provisions of legislative Acts of the Russian Federation.”
The main change is that USN payers become payers of value added tax (hereinafter referred to as VAT), but not all! And sole proprietors may lose the right to apply for a Patent. Let’s tell you more!
What is changing
As in 2024
As of 2025
Income limit for 9 months of last year for the transition to the USN
For the transition from 2024, the limit is 149.51 million rubles (112.5 million rubles *1.329)
For the transition from 2025, the limit is 337.5 million rubles (sole proprietors and newly created organizations may not comply)
Income limit for working on the USN
265.8 million rubles (200 million rubles*1,329)
450 million rubles.
Marginal residual value of fixed assets
150 million rubles.
200 million rubles.
The limit on the average number of employees
100 people for the regular tax rate, 130 people for the increased tax rate
130 people
Increased USN rates
They are applied if incomes exceed 199.35 million rubles or the average number of employees is more than 100 people, but not more than 130 people
Do not apply. All simplified residents will be able to pay tax on the STS at the rates of 6 and 15 percent. The regions still have the right to reduce them
VAT obligations
Companies and sole proprietors on the USN are not recognized as VAT payers
All simplifiers with incomes over 60 million rubles will pay VAT
VAT for the USN payer!
Release
A payer of the USN with income in 2024 of no more than 60 million rubles is automatically exempt from VAT from 2025 on the basis of Article 145 of the Tax Code of the Russian Federation.
Notifications are not required for this.
It is impossible to refuse the exemption, because the application is the duty of the taxpayer, not the right.
No invoices are issued.
You do not need to submit a VAT declaration, except if an invoice with allocated tax has been issued to the USN or when the duty of the VAT tax agent has been fulfilled.
From 2025, if the limit of 60 million rubles is exceeded during the year, the right to exemption is lost, and VAT must be charged from the 1st day of the month following the month in which income was above the limit.
Payers
The payer of the USN with incomes in 2024 of more than 60 million rubles, from 2025 to become a VAT payer.
If, by the end of 2025, the income from the USN does not exceed 60 million rubles, then in 2026 there will be an exemption until the limit is exceeded.
The taxpayer has the right to choose the VAT rate:
– with incomes within 250 million rubles, the choice of a VAT rate of 5% without the right to deduct, or a total rate of 20% with the right to deduct input VAT;
– with incomes of more than 250 million rubles, but within 450 million rubles. the choice of a VAT rate of 7% without the right to deduct, or a total rate of 20% with the right to deduct input VAT.
Preferential VAT rates of 5% and 7% are not applied when importing goods into the Russian Federation, as well as in case of VAT payment by a tax agent.
It is not required to inform the Federal Tax Service about the selected rate, since this happens automatically when submitting the first VAT tax return for the 1st quarter of 2025.
! Attention!
You can switch from a reduced rate to a regular one only after 3 years (clause 8 of Article 164 of the Tax Code of the Russian Federation).
Only the reduced rate itself will change — from 5% to 7%, depending on income
When paying VAT, there is an obligation to issue invoices and maintain sales and purchase books.
Now, when a taxpayer moves, the tax on the USN is calculated at the tax rate established by the law of the subject of the Russian Federation at the new location of the organization (place of residence of the sole proprietor). Starting from 2025, the USN payer is obliged to apply the old USN rate for 3 years when moving, if it is higher than the rate in the new region.
! If your income for 2024 exceeds 60 million rubles, then by the end of 2024 it is necessary:
– determine the VAT rate;
– maximize the sale of goods/services to minimize taxable income at the beginning of 2025;
– prepare additional agreements to contracts with contractors indicating the selected VAT rate;
– review the prices and include VAT in them;
– notify contractors at what rate you will pay VAT;
– resolve the issue of switching to electronic document management in order to send and receive invoices;
- change the setting in the CCT by adding information about the VAT rate.
Individual entrepreneurs
! Attention!
From 2025, sole proprietors whose income for 2024 exceeded 60 million rubles will not be able to apply the PSN (patent taxation system) and will also become VAT payers.
Insurance premiums
The amount of individual entrepreneur’s contributions to be paid is established by Federal Law No. 259-FZ dated 08.08.2024 in the following amounts:
• 53,658 rubles for 2025;
• 57,390 rubles for 2026;
• 61,154 rubles for 2027.
If the income of an individual entrepreneur for the year exceeded 300,000 rubles, then it is necessary to additionally pay contributions from income over 300,000 rubles. At the same time, the amount of insurance premiums paid in this case cannot exceed a certain amount. The following restrictions are set for the period from 2025 to 2027:
• 300,888 rubles for 2025;
• 321,818 rubles for 2026;
• 342,923 rubles for 2027.
Also, Law No. 259-FZ changed the deadline for payment of fixed contributions by sole proprietors for themselves from 2025. According to the current rules, this must be done no later than December 31 of the current year. According to the new rules, the payment deadline is set no later than December 28.
A source: https://buh-a.ru/novosti/11-novosti/301-izmeneniya-v-strakhovykh-vznosakh-s-2025-goda
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