million · threshold · vat (млн · порог · ндс)

Russian President Vladimir Putin signed a law freezing the threshold for value-added tax (VAT) liability for small businesses on the simplified taxation system (USN) at 20 million rubles until 2029. This prevents the planned gradual reduction of this threshold to 15 million rubles in 2027 and 10 million rubles in 2028, as previously intended.

Consensus

President Vladimir Putin signed a law freezing the VAT liability threshold for small businesses on the simplified taxation system (USN) at 20 million rubles until 2029
The law was published on the official portal of legal information
The change affects Article 145 of the Tax Code of Russia
The previous plan had intended to reduce the threshold gradually: from 20 million to 15 million rubles in 2027, and then to 10 million rubles in 2028

Points of divergence

The law delays the reduction of the threshold from 20 million rubles to 15 million rubles until 2030, and from 15 million rubles to 10 million rubles until 2031 — vm
The law delays the reduction of the threshold from 20 million rubles to 15 million rubles until 2030, and from 15 million rubles to 10 million rubles until 2031 — vedomosti
The law delays the reduction of the threshold from 20 million rubles to 15 million rubles until 2030, and from 15 million rubles to 10 million rubles until 2031 — kommersant
The law delays the reduction of the threshold from 20 million rubles to 15 million rubles until 2030, and from 15 million rubles to 10 million rubles until 2031 — interfax
The law delays the reduction of the threshold from 20 million rubles to 15 million rubles until 2030, and from 15 million rubles to 10 million rubles until 2031 — vesti
The law was signed on July 4, 2026 — vm
The law was signed on July 4, 2026 — vedomosti
The law was signed on July 4, 2026 — interfax
The law was signed on July 4, 2026 — vesti

Coverage (5 sources)

Putin extends VAT tax break for small businesses on simplified system by four years — Вечерняя Москва
Putin freezes the revenue threshold for VAT payment at the level of 20 million rubles — Ведомости
Putin Keeps VAT Revenue Threshold at 20 Million Rubles — Коммерсантъ
Putin signs law freezing VAT exemption revenue threshold reduction until 2029 — Интерфакс
Income threshold for VAT payment frozen at the level of 20 million rubles — Вести