Russia — VAT threshold freeze
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Russia as they stand today, see the Russia guide →
- Jurisdiction
- Russia
- Tax
- VAT
- Change type
- Threshold
- Status
- Proposed
- Impact
- Plan ahead
- Effective
- 1 January 2027
- Systems
- Tax engine, ERP, Reporting
- Verified
- Corroborated against official id · medium confidence
No immediate action — confirm final Federation Council/presidential signature before updating 2027 threshold-monitoring assumptions for RUB 20m vs RUB 15m.
Tax engineERPReporting
Russia's State Duma approved amendments to Article 145 of the Tax Code (Bill No. 1256655-8) freezing the VAT-exemption revenue threshold for small businesses on the simplified tax system (USN) at RUB 20 million through 2028, superseding the previously scheduled step-down to RUB 15 million in 2027; under the new schedule the threshold drops to RUB 15 million in 2029 and RUB 10 million in 2030.