# Ru Usn

> > Use this skill whenever asked about the Russian simplified taxation system (УСН / Упрощённая система налогообложения) for individual entrepreneurs (ИП) and small organisations — choosing between the «Доходы» (6%) and «Доходы минус расходы» (15%) objects, regional reduced rates, eligibility limits, the minimum tax, the 2025+ reform making УСН payers liable for VAT (НДС), the КУДиР ledger, quarterly advance payments, the annual declaration, and страховые взносы offset. Trigger on phrases like "УСН", "simplified tax Russia", "ИП 6%", "доходы минус расходы", "USN Russia", "ИП налоги", "упрощёнка", "минимальный налог УСН", "НДС на УСН", or any request to compute or review УСН tax for a self-employed person or small business in Russia. The AI replies in the user's own language.

- Skill: `openaccountants/ru-usn` (Agent Skill)
- Install (CLI): `npx skillmds@latest add openaccountants/ru-usn`
- Raw SKILL.md: https://api.skillmd.com/api/skills/openaccountants/ru-usn/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: AI & ML
- License: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c
- Author: openaccountants (https://skillmd.com/u/openaccountants)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/openaccountants/ru-usn

---


# Russia — Упрощённая система налогообложения (УСН) for ИП and Small Business

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

The **УСН** (*Упрощённая система налогообложения*, "simplified taxation system") is the
default tax regime for most small Russian businesses. It replaces, for a single flat tax,
the personal income tax on business profit (НДФЛ for ИП / налог на прибыль for organisations)
and — historically — VAT (НДС). The 2025 tax reform broke that last link: from 2026 a УСН
payer above a turnover threshold is **also a VAT payer**. This skill covers УСН for
**individual entrepreneurs (ИП — индивидуальный предприниматель)** and small organisations.

**Related skills.** For freelancers below ~2.4M ₽/year with no employees and no resale of
goods, the **НПД** regime (*налог на профессиональный доход*, the "self-employed" / самозанятый
tax at 4%/6%) is usually simpler and cheaper — see **ru-self-employed-npd**. For the fixed and
1%-over-300k insurance contributions an ИП always owes, see **ru-social-contributions**.

> **YMYL notice.** Russian tax law changed substantially for 2026 (Federal Law 425-ФЗ of
> 28.11.2025; deflator order Минэкономразвития 734 of 06.11.2025). All figures below are
> research-verified against ФНС, КонсультантПлюс, Гарант and major accounting publishers as of
> May 2026. Where a value is annually indexed, the formula is given so you can re-verify the
> current value. **Always confirm against nalog.gov.ru before filing.**

---

## 1. Quick Reference

| Field | Value |
|-------|-------|
| Country | Russian Federation (RU) |
| Tax | УСН — 6% («Доходы») / 15% («Доходы минус расходы») |
| Currency | Russian rouble (RUB, ₽) |
| Legislation | Налоговый кодекс РФ, глава 26.2 (Articles 346.11–346.25) |
| VAT-on-УСН legislation | НК РФ глава 21; Federal Law 176-ФЗ (2024), 425-ФЗ (28.11.2025) |
| Authority | ФНС (Федеральная налоговая служба) — nalog.gov.ru |
| Portal | Личный кабинет налогоплательщика (lkfl2.nalog.ru for individuals; lkul.nalog.ru for organisations); filing via certified ЭДО operators |
| Ledger | КУДиР (Книга учёта доходов и расходов) |
| Advance payments | Quarterly: Q1 by 28 Apr, H1 by 28 Jul, 9M by 28 Oct |
| Annual declaration & final tax | ИП — by 25 April (final tax by 28 April); organisations — declaration & tax by 25/30 March of the following year |
| Contributor | Open Accountants Community |
| Quality tier | Research-verified — pending sign-off by a Russian accountant |
| Version | 1.0 |

### 1.1 Rates (2026)

| Object | Base rate | Floor (regional) | Tax base |
|--------|-----------|------------------|----------|
| «Доходы» (income) | **6%** | down to **1%** | gross income received (cash basis) |
| «Доходы минус расходы» (income minus expenses) | **15%** | down to **5%** | income less the closed list of deductible expenses |
| Minimum tax («Доходы минус расходы» only) | **1% of income** | — | paid if the 15% computation is below it (incl. a loss year) |

> Note: the старые повышенные ставки (8% / 20%) that applied between the basic and upper
> turnover limits were **abolished** from 2025. There is now a single flat rate per object up
> to the УСН ceiling.

### 1.2 Eligibility limits (2026, deflator коэффициент-дефлятор = 1.090, order МЭР 734)

| Limit | 2026 value | Base × deflator |
|-------|-----------|-----------------|
| Annual income to **stay on** УСН | **490.5M ₽** | 450M × 1.090 |
| 9-month income to **switch to** УСН (organisations) | **337.5M ₽** | 337.5M (not indexed by deflator in the standard reading — *verify current value*) |
| Headcount (average) | **≤ 130** employees | — |
| Fixed assets (остаточная стоимость ОС) | **218M ₽** | 200M × 1.090 |
| VAT (НДС) exemption ceiling — prior-year income | **20M ₽** | statutory (2027: 15M; 2028: 10M) |

Exceeding the income or asset ceiling, or the headcount limit, causes loss of УСН from the
start of the quarter in which the breach occurred.

### 1.3 VAT (НДС) bands for УСН payers (2026)

| Prior-year income | VAT status / rate |
|-------------------|-------------------|
| ≤ 20M ₽ | Exempt from НДС (освобождение) |
| > 20M and ≤ 272.5M ₽ | **5%** without input-VAT deduction, **or** 22% with deduction |
| > 272.5M and ≤ 490.5M ₽ | **7%** without input-VAT deduction, **or** 22% with deduction |
| Standard rate (with deduction) | **22%** (raised from 20% by 425-ФЗ); 10% applies to socially-significant goods; 0% for exports/qualifying IT |

### 1.4 Conservative defaults

When information is missing, assume the more cautious treatment and flag it:

- **Object unknown** → do not guess; the object is chosen once a year and binds for the whole
  year. Ask, or model both.
- **Expense not clearly on the закрытый перечень (closed list, ст. 346.16)** → treat as
  **non-deductible** under «Доходы минус расходы». The list is exhaustive.
- **Expense lacks a primary document / proof of payment** → non-deductible.
- **Income timing** → cash basis: income is recognised when money (or property) is *received*,
  including advances/предоплата.
- **VAT status near 20M ₽** → if prior-year income is at/above the threshold, default to **VAT
  payer** and recommend choosing a rate; do not assume exemption.
- **Regional reduced rate claimed** → verify the specific region's law and the activity code
  (ОКВЭД); from 2026 regions may only reduce rates for activities the federal Government lists.
- **ИП страховые взносы offset** → apply, but cap correctly (see §5.3).

---

## 2. Choosing «Доходы» 6% vs «Доходы минус расходы» 15%

The two objects tax completely different bases. The choice is made for the whole calendar year
and can only be changed from 1 January of the next year (notify ФНС by 31 December).

### 2.1 Break-even logic

Ignoring regional reductions and the взносы offset, the two objects produce the **same** tax
when expenses equal a fixed share of income:

```
6% × Income  =  15% × (Income − Expenses)
=>  Expenses / Income = 0.60   (i.e. 60%)
```

- **Expenses < 60% of income** → «Доходы» (6%) is usually cheaper.
- **Expenses > 60% of income** → «Доходы минус расходы» (15%) is usually cheaper.
- **Around 60%** → other factors decide (see below).

This 60% rule is the headline heuristic. Two adjustments matter in practice:

1. **Страховые взносы offset (§5.3) tilts toward «Доходы».** On «Доходы» an ИП *reduces the
   tax itself* by contributions (in full if no employees, up to 50% with employees). On «Доходы
   минус расходы» contributions are merely a *deductible expense*, so they save only 15% of
   their value, not 100%. This pushes the practical break-even **above 60%** — often to roughly
   65–70% of income before «Доходы минус расходы» wins, especially for low-income ИП whose tax
   can be wiped out entirely by the fixed взносы.

2. **The 1% minimum tax (§2.2) sets a floor on «Доходы минус расходы».** A high-cost or
   loss-making business on the 15% object never pays less than 1% of income.

### 2.2 The minimum tax (минимальный налог) — «Доходы минус расходы» only

At year end compute **both**:

```
Regular tax = 15% × (Income − Expenses)
Minimum tax = 1%  × Income
УСН due     = max(Regular tax, Minimum tax)
```

If the minimum tax is higher (a thin-margin or loss year), you pay the minimum tax. The
difference (minimum tax paid − regular tax) may be **carried forward** and added to expenses /
loss in later years (ст. 346.18). The «Доходы» object has no minimum tax.

### 2.3 Practical decision checklist

- Low costs, services, freelancing (consulting, IT done as ИП, design) → **«Доходы» 6%**.
- Trading, manufacturing, anything reselling goods with a thin margin → **«Доходы минус
  расходы» 15%**, but watch the closed expense list and the 1% floor.
- Strong regional incentive for your activity (rate cut to 1% or 5%) can override the heuristic.
- If income is small enough that fixed взносы exceed the «Доходы» tax, «Доходы» effectively
  costs **0 ₽** of УСН for an ИП without employees — almost always the winner.

---

## 3. Eligibility Limits and Refusal Catalogue

### 3.1 Who can use УСН

An ИП or organisation may apply УСН if it stays within the limits in §1.2 **and** is not on the
prohibited-activities list of ст. 346.12 НК РФ (banks, insurers, NPFs, professional securities
dealers, pawnshops, gambling, producers of excisable goods other than certain wine/grapes,
notaries and advocates in private practice, organisations with branches, organisations where
another legal entity owns > 25%, etc.).

To start: file the notification (уведомление о переходе на УСН) within **30 days** of
registration, or by **31 December** to apply УСН from the next year.

### 3.2 Refusal catalogue

| Code | Situation | Action |
|------|-----------|--------|
| **R-RU-1** | Income exceeds 490.5M ₽ in 2026 | Loss of УСН from the start of that quarter; move to ОСНО. Out of scope — escalate. |
| **R-RU-2** | Average headcount exceeds 130 | Loss of УСН from that quarter. Escalate. |
| **R-RU-3** | Fixed-asset residual value exceeds 218M ₽ | Loss of УСН (applies to organisations; relevant for ИП too on the asset test). Escalate. |
| **R-RU-4** | Prohibited activity (banking, insurance, gambling, excisable production, etc., ст. 346.12) | УСН not available. Refuse and refer to a practitioner. |
| **R-RU-5** | Organisation has branches, or > 25% owned by another legal entity | УСН not available. Refuse. |
| **R-RU-6** | Client is actually eligible/registered under **НПД** (самозанятый) | Redirect to **ru-self-employed-npd** — usually simpler and cheaper for true freelancers. |
| **R-RU-7** | VAT (НДС) treatment for a payer above 20M ₽ — choosing 5%/7% vs 22%, input-VAT deduction, invoicing | Tier 2: flag and present options; do not auto-decide. See §4. |
| **R-RU-8** | Cross-border transactions, sanctions exposure, EAEU trade, currency control | Out of scope. Escalate — sanctions and currency-control rules dominate. |
| **R-RU-9** | Combining УСН with ПСН (patent), or splitting a business across regimes | Tier 2: anti-fragmentation (дробление бизнеса) risk. Escalate. |
| **R-RU-10** | Whether a specific expense is on the closed list (ст. 346.16) | Tier 2 if not obvious — default to non-deductible and flag. |

---

## 4. The 2025+ VAT-on-УСН Rules (НДС для упрощенцев)

This is the single biggest change for small business. Until 2024, УСН payers were not VAT
payers. From **2025** (Law 176-ФЗ) a УСН payer whose income exceeds the threshold becomes a
**НДС payer**. The threshold and rates were further changed for **2026** by **425-ФЗ
(28.11.2025)**.

### 4.1 When you become a VAT payer

- Look at **prior-year income**. For 2026 the exemption ceiling is **20M ₽** (down from 60M ₽
  in 2025; falling to 15M in 2027 and 10M in 2028 — *verify*).
- If prior-year (2025) income ≤ 20M ₽ → **exempt** (освобождение) for 2026, no VAT returns, no
  VAT invoices. Exemption is automatic; no application is required.
- If prior-year income > 20M ₽ → you are a **VAT payer** from 1 January 2026 and must choose a
  rate. If you cross 20M ₽ *during* the year, VAT obligations begin from the **1st of the month
  following** the breach.

### 4.2 Choosing the rate

A VAT-liable УСН payer picks **one** regime — you cannot mix:

| Option | Rate | Input-VAT deduction | Income band (prior year) |
|--------|------|---------------------|--------------------------|
| Reduced | **5%** | No (no вычет) | > 20M and ≤ 272.5M ₽ |
| Reduced | **7%** | No (no вычет) | > 272.5M and ≤ 490.5M ₽ |
| Standard | **22%** | Yes (full вычет of input НДС) | any band |

- **5%/7% (без вычетов)** suits businesses with few VAT-bearing purchases (services,
  labour-heavy work) — you charge a small VAT but cannot reclaim input VAT.
- **22% (с вычетами)** suits businesses with large VAT-bearing purchases for resale/production
  — the higher output rate is offset by reclaiming input VAT.

### 4.3 Lock-in period

Once you choose a reduced rate (5% or 7%) **or** move to 22%, you must apply it for **12
consecutive quarters (3 years)** before changing — unless your income falls back below 20M ₽
(exemption) or rises into the next band (5%→7%), which happen automatically. **Exception:** a
payer who chooses a reduced rate for the *first time in 2026* may abandon it for 22% within the
**first 4 quarters** of applying it.

### 4.4 Compliance obligations once you are a VAT payer

- Issue счета-фактуры (VAT invoices) and keep the книга продаж / книга покупок.
- File a **quarterly VAT declaration electronically** by the 25th of the month after the quarter.
- Pay VAT in three equal monthly instalments after each quarter.
- ФНС published **Методические рекомендации по НДС для УСН** (2026) — the primary practical
  reference. Tag all non-trivial VAT-on-УСН questions **R-RU-7 (Tier 2)** and confirm with a
  practitioner; see also the **russia-vat** skill.

---

## 5. КУДиР, Advance Payments, and Страховые взносы Offset

### 5.1 КУДиР (Книга учёта доходов и расходов)

Every УСН payer keeps a **КУДиР** — the tax ledger that supports the declaration.

- **«Доходы»** payers record income only (and, in a separate section, the contributions/payments
  that reduce the tax).
- **«Доходы минус расходы»** payers record both income and the closed-list expenses, each with a
  primary document and proof of payment.
- It may be kept electronically and is **not filed routinely**, but ФНС can demand it on audit.
- Cash basis throughout: income on receipt (including advances), expenses when both incurred and
  paid.

### 5.2 Advance payments and the annual declaration

УСН is paid in **quarterly advance payments** computed on a cumulative (year-to-date) basis,
then trued up at year end.

| Period | Pay advance by | Уведомление (notification) by |
|--------|----------------|-------------------------------|
| Q1 (Jan–Mar) | 28 April | 25 April* |
| H1 (Jan–Jun) | 28 July | 25 July* |
| 9M (Jan–Sep) | 28 October | 25 October* |
| Year — ИП | final tax 28 April; **declaration by 25 April** | — |
| Year — organisations | tax & **declaration by 25 March** (commonly cited 30 March) | — |

\*Because УСН is paid through the **ЕНП / ЕНС** (единый налоговый платёж / счёт, the single tax
account), a **уведомление об исчисленных суммах** must be filed by the 25th before each advance
so ФНС allocates the money. When the 25th/28th falls on a weekend it shifts to the next working
day (e.g. several 2026 dates land on 27/28 of the month — *verify the exact calendar*).

### 5.3 Страховые взносы offset (the big lever for ИП)

An ИП always pays **fixed insurance contributions за себя** plus **1% on income over 300,000 ₽**
(see **ru-social-contributions** for the mechanics). 2026 figures:

- Fixed contribution (full year): **57,390 ₽** — *verify current value*.
- Additional contribution: **1% × (income − 300,000 ₽)**, capped at **321,818 ₽** for 2026.
- Combined maximum: **379,208 ₽** (57,390 + 321,818) — *verify*.
- Deadlines: fixed part by **28 December 2026**; the 1% part by **1 July 2027**.

How contributions reduce УСН:

| Object | Effect of страховые взносы |
|--------|----------------------------|
| **«Доходы»** — ИП **without** employees | Reduce the УСН tax itself **by up to 100%** (tax can go to 0). From 2023 the fixed взносы reduce the tax for the year they relate to even if not yet paid (подлежащие уплате). |
| **«Доходы»** — ИП **with** employees / organisation | Reduce the УСН tax by **no more than 50%**. |
| **«Доходы минус расходы»** | Contributions are a **deductible expense**, not a tax credit — they cut the base, saving only 15% of their value. |

---

## 6. Worked Examples

### Example 1 — «Доходы» 6%, ИП, no employees (the взносы wipeout)

IT freelancer ИП, 2026 income **2,000,000 ₽**, no employees.

- УСН before offset: 6% × 2,000,000 = **120,000 ₽**.
- Fixed взносы 57,390 ₽ + 1% over 300k = 1% × (2,000,000 − 300,000) = 17,000 ₽ →
  total contributions **74,390 ₽**.
- «Доходы» ИП without employees reduces the tax by contributions in full:
  120,000 − 74,390 = **45,610 ₽ УСН** for the year.
- Compare НПД (ru-self-employed-npd): at 6% on B2B income this would be ~120,000 ₽ tax but with
  **no separate insurance contributions** — for some clients НПД is still cheaper. Model both.

### Example 2 — break-even, «Доходы» vs «Доходы минус расходы»

Trader, income **10,000,000 ₽**, expenses **6,500,000 ₽** (65% of income), no employees.

- «Доходы»: 6% × 10,000,000 = 600,000 ₽; less взносы (57,390 + 1%×9,700,000 = 97,000 →
  154,390 ₽) → **445,610 ₽**.
- «Доходы минус расходы»: 15% × (10,000,000 − 6,500,000) = 15% × 3,500,000 = **525,000 ₽**
  (contributions already in the 6.5M expenses). Check minimum tax: 1% × 10,000,000 = 100,000 ₽ <
  525,000 → regular tax stands.
- Despite expenses being **above the 60% rule**, «Доходы» wins here once the взносы offset is
  applied — illustrating why the practical break-even sits higher than 60%.

### Example 3 — minimum tax (loss year), «Доходы минус расходы»

Manufacturer, income **8,000,000 ₽**, expenses **7,800,000 ₽**.

- Regular tax: 15% × (8,000,000 − 7,800,000) = 15% × 200,000 = 30,000 ₽.
- Minimum tax: 1% × 8,000,000 = **80,000 ₽**.
- Pay **max(30,000, 80,000) = 80,000 ₽**. The difference 80,000 − 30,000 = **50,000 ₽** is
  carried forward into next year's expenses/loss.

### Example 4 — crossing the VAT threshold

ИП on «Доходы», 2025 income **35,000,000 ₽** (above 20M ₽), continues УСН in 2026.

- Because prior-year income > 20M ₽, the ИП is a **VAT payer from 1 Jan 2026**.
- Income is in the 20M–272.5M band → choose **5% without deduction** or **22% with deduction**.
- A services business with few VAT-bearing inputs would normally pick **5%**, charge 5% НДС to
  customers, file quarterly VAT returns, and **lock in for 12 quarters**. Flag **R-RU-7 (Tier
  2)** and confirm with a practitioner.

### Example 5 — regional reduced rate

ИП in a region that set a **1%** «Доходы» rate for IT activity (valid ОКВЭД, federal
Government's permitted-activity list).

- Income 4,000,000 ₽ → УСН = 1% × 4,000,000 = 40,000 ₽ before offset.
- Fixed + 1% взносы (57,390 + 37,000 = 94,390 ₽) exceed the tax → **УСН = 0 ₽** (ИП without
  employees). Verify the regional law and that the activity is on the permitted list, since from
  2026 regions may only reduce rates for federally-listed activities.

---

## 7. Tier 2 — Issues Requiring Reviewer Judgement

Flag and escalate (do not auto-decide) when any of these arise:

- **VAT-on-УСН choice** (5% / 7% / 22%, input-VAT deduction, transitional contracts, advances
  across the rate change) — **R-RU-7**. Heavy reliance on ФНС Методические рекомендации 2026.
- **Loss of УСН mid-year** from breaching income/headcount/asset limits — recomputation under
  ОСНО from the start of the breach quarter — **R-RU-1/2/3**.
- **Closed-list expense disputes** (ст. 346.16) — whether a specific cost is deductible at all.
- **Дробление бизнеса** (business fragmentation / splitting to stay under limits) — major audit
  and criminal-liability risk — **R-RU-9**.
- **Combining УСН with ПСН** (patent) and apportioning income, headcount and assets.
- **Switching object** «Доходы» ↔ «Доходы минус расходы» and the timing/notification.
- **Cross-border, EAEU, currency control, sanctions** — **R-RU-8**, out of scope.
- **First-year and short-period** returns; transition in/out of НПД.

Always require sign-off by a qualified Russian accountant before filing.

---

## 8. Bank Statement Reading Guide (Russian banks) + Reference + Test Suite

### 8.1 Reading Russian bank statements (выписка по счёту)

УСН is cash basis, so the расчётный счёт (current account) statement is the primary source for
income. Major banks: **Сбербанк, Тинькофф (Т-Банк), Альфа-Банк, ВТБ, Точка, Модульбанк**.

Statement columns to expect:

- **Дата операции** — transaction date (income recognised here, on receipt).
- **Назначение платежа** — narrative; the key field for classification. Look for "оплата по
  договору", "за услуги", "аванс/предоплата" (advances are income on receipt), "возврат" (a
  refund — reverses income, not income).
- **Сумма** with **Дебет / Кредит** — кредит (incoming) is income; дебет (outgoing) may be a
  deductible expense (15% object only) or a non-business transfer.
- **В том числе НДС** — whether the line includes VAT; relevant once the ИП is a VAT payer.
- **Контрагент / ИНН** — counterparty and its ИНН.

Classification cautions:

- **Own-funds top-ups** ("пополнение счёта", "внесение собственных средств") are **not income**.
- **Loans received / returned** are not income / not expense.
- **Transfers between the ИП's own accounts** are not income.
- **Refunds to customers (возврат)** reduce income.
- **Personal card spending by an ИП** is generally not a business expense unless it is a closed-
  list business cost with documents — default non-deductible and flag.
- Acquiring/эквайринг settlements: income is the **gross sale**, with the bank's commission as a
  separate (deductible, 15% object) expense — do not net them.

### 8.2 Reference (research-verified, May 2026)

- НК РФ, глава 26.2 «Упрощённая система налогообложения» (ст. 346.11–346.25).
- НК РФ, глава 21 «Налог на добавленную стоимость» (VAT-on-УСН).
- Federal Law 176-ФЗ (2024) and **425-ФЗ of 28.11.2025** (VAT rate to 22%, УСН VAT thresholds).
- Приказ Минэкономразвития от 06.11.2025 № 734 (коэффициент-дефлятор 1.090 for 2026).
- ФНС России — nalog.gov.ru; **Методические рекомендации по НДС для УСН 2026**.
- ФНС "Налоги 2026" hub; КонсультантПлюс, Гарант, Главбух, Контур.Экстерн (cross-checks).

**Figures flagged "verify current value":** the 9-month transition limit (337.5M ₽), the 2026
fixed страховые взносы (57,390 ₽) and the 1% cap (321,818 ₽) / combined max (379,208 ₽), the
2027/2028 step-downs of the VAT exemption ceiling, and the exact weekend-shifted 2026 advance
dates. These move annually or by sub-regulation — re-verify on nalog.gov.ru before relying.

### 8.3 Test suite (sanity checks)

| # | Input | Expected |
|---|-------|----------|
| T1 | «Доходы», income 1,000,000 ₽, no expenses, no employees, взносы 67,390 ₽ | УСН 60,000 − 67,390 → **0 ₽** (offset capped at the tax) |
| T2 | «Доходы минус расходы», income 5,000,000 ₽, expenses 4,950,000 ₽ | Regular 7,500 ₽ vs minimum 50,000 ₽ → **pay 50,000 ₽**, carry 42,500 ₽ |
| T3 | Expenses = 60% of income, no взносы | 6% and 15% objects give the **same** tax (break-even) |
| T4 | 2025 income 25,000,000 ₽, continues УСН 2026 | **VAT payer** from 1 Jan 2026; choose 5% or 22%; flag R-RU-7 |
| T5 | Income 600,000,000 ₽ in 2026 | **R-RU-1** — exceeds 490.5M ₽, loses УСН; escalate |
| T6 | Bank line "внесение собственных средств 200,000 ₽" | **Not income** — exclude |
| T7 | True freelancer, 1.5M ₽, no employees, no goods resale | Suggest **НПД** (ru-self-employed-npd) as likely cheaper; model both |

---

## PROHIBITIONS

- **Do not** file or submit any УСН or НДС declaration, уведомление, or payment to ФНС on the
  taxpayer's behalf. Prepare figures only; the taxpayer/practitioner files.
- **Do not** decide the VAT rate (5% / 7% / 22%) automatically — it is a 3-year lock-in; present
  options and require practitioner sign-off (R-RU-7).
- **Do not** treat an expense as deductible under «Доходы минус расходы» unless it is on the
  closed list of ст. 346.16 **and** has a primary document and proof of payment.
- **Do not** advise splitting a business across ИП/regimes to stay under limits — дробление
  бизнеса carries audit and criminal risk (R-RU-9).
- **Do not** opine on cross-border, EAEU, currency-control, or sanctions matters (R-RU-8) — out
  of scope.
- **Do not** present any annually-indexed figure as final without re-verifying against
  nalog.gov.ru for the current period.
- **Do not** assume VAT exemption for a payer whose prior-year income is at or above 20M ₽.

## Disclaimer

This skill is **research-verified** against ФНС (nalog.gov.ru), Federal Laws 176-ФЗ and
425-ФЗ, the 2026 deflator order, and reputable Russian tax publishers, as of **May 2026**. It is
**pending sign-off by a qualified Russian accountant (бухгалтер / налоговый консультант)** and is
not a substitute for professional advice. Russian tax law — especially the 2025–2028 VAT-on-УСН
reform — changes frequently and figures are indexed annually; always confirm current values and
your specific facts with a credentialed Russian practitioner before filing. Provided by the Open
Accountants Community — openaccountants.com.

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_Source: [OpenAccountants](https://openaccountants.com/skills/ru-usn) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._