Features of work on the simplified tax system in 2025

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All situations where an individual entrepreneur or a company can become a tax agent can be considered in Article 161 of the Tax Code of the Russian Federation.

If the organization operates on the simplified tax system (STS), as well as other special regimes - on a patent basis, NPD, AUSN. Companies and individual entrepreneurs operating on special regimes are not required to pay VAT.

However, there are exceptions. If such an organization imports goods from abroad or namibia phone number list carries out agency activities. In particular, in 2025 a new rule appeared, which we will consider in more detail.

From January 1, 2025, any company operating under the simplified tax system and receiving income of more than 60 million rubles in 2025 is required to pay VAT at the new rates. The following rule now applies:

if a business on the simplified tax system receives an annual income of less than 60 million rubles, everything remains the same, there is no need to pay taxes;
if a business on the simplified tax system earned from 60 to 250 million rubles in the previous year, it must pay 5% VAT;
if the business earned from 250 to 450 million rubles - 7%.
Important addition:

If a company decides to use a special VAT rate of 5% or 7%, it must apply it for at least 12 consecutive quarters. Early termination of the reduced rate is permitted only if the established limits are exceeded or if VAT is exempted.

This is possible if the income for the previous year was below 60 million rubles, or in the absence of an exemption, the income dropped to a level below 450 million rubles, which is the upper limit for the 7% rate.