Compliance
Compliance Checklist: Special Tax Regimes and NDS Changes for Small Business in Russia
With sweeping reforms in Russia’s tax system for small business, special regimes (УСН, ПСН) and NDS thresholds have shifted dramatically—missed these, pay the price.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## Reforms at a Glance
Small and micro-sized businesses in Russia are seeing significant reforms tied to **special tax regimes** (УСН) and **patent systems** (ПСН). Key changes include:
- The income threshold for exemption from paying VAT (**НДС**) under special regimes dropped from **60 million rubles to 20 million** rubles starting Jan 1, 2026, with **further reductions** to 15 million in 2027 and 10 million from 2028 onward. ([nalog.gov.ru](https://www.nalog.gov.ru/new2026/?utm_source=openai))
- For ПСН, the maximum annual income to retain the regime is now **20 million rubles in 2026**, falling to 15 million in 2027, then 10 million in 2028. If exceeded, taxpayer loses right to ПСН. ([nalog.gov.ru](https://www.nalog.gov.ru/new2026/?utm_source=openai))
- New **form for unified (simplified) tax declaration** introduced from **August 1, 2026**. This applies where there was no money movement in bank accounts or cash and no taxable objects across VAT, profit, or agricultural taxes. ([nalog.gov.ru](https://www.nalog.gov.ru/rn16/news/tax_doc_news/16639731/?utm_source=openai))
## Key Compliance Steps
1. **Monitor turnover carefully**: If your business is near or above 20 million RUB in income, you risk losing special regime benefits and may need to start applying VAT and similar liabilities immediately.
2. **Select correct regime type**: There’s zero VAT, reduced VAT (5 or 7%), or standard (22%)—ensure your type matches activity type and income thresholds. ([nalog.gov.ru](https://www.nalog.gov.ru/new2026/?utm_source=openai))
3. **Familiarise with new declaration form**: If your operations had *no bank/cash flows* and *no tax objects* during the period, you can use the simplified unified form from Aug 2026—otherwise you’ll need full declarations. ([nalog.gov.ru](https://www.nalog.gov.ru/rn16/news/tax_doc_news/16639731/?utm_source=openai))
4. **Record keeping**: Costs and expenses under УСН "доходы минус расходы" can be broader—ensure all expenditure categories are documented, economically justified, and backed up. ([nalog.gov.ru](https://www.nalog.gov.ru/new2026/?utm_source=openai))
## Example of What Goes Wrong Without Compliance
A small café in Moscow which earned 25 million rubles in 2026 but remained in УСН without switching VAT or reporting accordingly later faces back VAT, penalties, and possible interest. Because the income threshold dropped, timely change becomes mandatory.
If a business submits revenue-only УСН with revenue above threshold, they must apply reduced VAT rates (5% or 7%) or general VAT 22%. If fail to do so, potentially severe fiscal consequences.
## Avoiding Penalties: Recent Changes in Sanctions
- As of **July 27, 2026**, penalties for late submission of “zero” declarations and for late 3-НДФЛ when selling or gifting real estate have been **removed or eased**. The legislative change occurred by Federal Law № 201-ФЗ effective from 26 June 2026. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
- Thereafter, small businesses navigating newly introduced regimes may benefit from leniency in initial periods if inadvertent errors are made. Make use of this transition.
## Practical Checklist Before Year End
- Calculate income-to-date; project whether overturn threshold will be breached.
- If turning over above limit: register for VAT, update accounting systems.
- Train or brief financial/treasury staff about declaration changes and new form effective Aug 1, 2026.
- Keep detailed records to support expense claims and eligibility under special regimes.
**Bottom line**: These reforms raise both compliance risk and administrative burden for small/micro businesses. Stay proactive—monitor income, switch regimes when needed, and keep clean documentation.