Translation. Region: Russian Federal
Source: Government of the Russian Federation – An important disclaimer is at the bottom of this article.
Document
Resolution of April 23, 2025 No. 530
The government has decided to support entrepreneurs who use the simplified taxation system (STS) and who have become value-added tax (VAT) payers for the first time. They will not be subject to penalties for failure to submit their first VAT tax return on time if such a tax return is submitted for the first time for any of the quarters of 2025. The decision taken will help businesses calmly reconfigure their accounting programs and study the procedure for filling out a VAT return.
Changes to the Tax Code for taxpayers using the simplified taxation system came into force in 2025. In particular, the revenue limit for simplified taxation system payers expanded from 265.8 million to 450 million rubles, and the threshold for the residual value of fixed assets expanded from 150 million to 200 million rubles. Thus, more entrepreneurs were given the opportunity to use the simplified taxation system without resorting to business fragmentation.
Entrepreneurs using the simplified tax system, whose revenue for the previous year exceeded 60 million rubles or exceeded 60 million rubles from January 1, 2025, are required to pay value-added tax. It is precisely to make it easier for them to adapt to the new rules that the Government has decided to temporarily suspend the application of penalties.
The signed resolution comes into force from the moment of publication and applies to legal relations that arose from January 1, 2025.
Please note: This information is raw content directly from the source of the information. It is exactly what the source states and does not reflect the position of MIL-OSI or its clients.