Published 1 July 2026, Synergy Audit
Income threshold for VAT exemption under the simplified tax system: changes for 2027–2028
A bill changing the income threshold for VAT exemption under the simplified tax system is being considered by the Federation Council.
Current rules
Since 2026, taxpayers on the simplified tax system have paid VAT if their income for 2025 exceeded RUB 20 million or if their income exceeds this threshold during 2026.
Thresholds for the following periods:
- 2027: RUB 15 million;
- 2028 onwards: RUB 10 million.
What changes
The bill keeps the RUB 20 million threshold up to and including 2028.
Thresholds for the following periods:
- 2029: RUB 15 million;
- 2030 onwards: RUB 10 million.
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