OREANDA-NEWS  The Federal Tax Service (FTS) of the Russian Federation has published methodological recommendations on VAT for businesses using the simplified taxation system (USN), and also posted on its website a promo page containing the main tax changes in 2026.

"Detailed explanations of the new rules for the STS are presented in the methodological recommendations for business published by the Federal Tax Service of Russia. So, you can find out when companies and entrepreneurs have an obligation to pay VAT from January 2026, how much income is calculated, and what rate should be chosen.

Explanations are given here on the issues of calculating VAT for ongoing contracts concluded before January 1, 2026, the timing and procedure for submitting declarations, restoring the "input" VAT, applying for deductions for this tax, and more," the Federal Tax Service said in a statement.

So, starting from January 1, organizations and individual entrepreneurs on the USN, whose incomes exceed 20 million rubles for 2025, are recognized as VAT payers. Also, starting in 2026, an individual entrepreneur loses the right to apply for a patent if his income exceeds 20 million rubles in 2025, the Federal Tax Service recalled.