Proposed 📅 Plan ahead Threshold
Russia — VAT threshold freeze
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- 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.