Since 2026, companies and individual entrepreneurs on the simplified taxation system are facing a fundamentally new tax reality. Despite the fact that the 0% VAT rate for exports and international shipments remains, the financial effect of its application will directly depend on the chosen tax regime. This is especially critical for participants in foreign economic activity and logistics operators.
Starting from January 1, 2025, all USN taxpayers are formally recognized as VAT taxpayers. However, the actual obligation to calculate and pay it arises only from 2026 and depends on the income level. The key benchmark is revenue for 2025. If it does not exceed 20 million rubles, the obligation to pay VAT in 2026 does not arise automatically. In this case, the business is exempt not only from paying taxes, but also from submitting declarations and keeping books of sales and purchases. An exception is made only for situations where the company acts as a tax agent or pays VAT when importing goods.
If the income exceeds 20 million rubles, VAT becomes mandatory from the beginning of 2026. At the same time, the tax exemption will be gradually narrowed: starting in 2027, the limit will decrease to 15 million rubles, and starting in 2028 — to 10 million rubles. This means that more and more "simplifiers" will be drawn into a full-fledged VAT circuit.
For such companies, the choice of bids becomes key. The USN payer has the right to apply either the generally established VAT rates (22%, 10% and 0%), or special ones — 5% or 7%. This choice determines the economics of the business. At the generally established rates, the right to tax deductions remains, including the "input" VAT on goods, works and services. There are no deductions at special rates: VAT paid to suppliers is included in the cost and included in expenses.
The 0% rate for international transportation and exports is applied regardless of the selected regime, but its effect differs fundamentally. Companies operating at generally set rates are entitled to reimburse input VAT on transactions subject to a zero rate. Those who chose 5% or 7% do not have such a right — for them, the 0% rate becomes only a formal exemption without a financial tax refund.
The right to apply special rates is also tightly linked to income. Taking into account the deflator coefficient for 2026 in the amount of 1.090, the 5% rate is available for revenue up to 272.5 million rubles, and the 7% rate is up to 490.5 million rubles. Exceeding these thresholds automatically transfers the business to the generally set rates. At the same time, the selected special rate must be applied for a minimum of 12 quarters, except in limited cases of early exit.
Additional risks are associated with the confirmation of the zero rate. An established set of documents is required for export and international transportation. If it is not submitted within 180 days from the date of shipment, the tax is recalculated at the basic rate of the company.
Taken together, the changes mean that for logistics and transport companies at the USN, choosing a tax regime in 2026 is becoming a strategic decision. An error in estimating turnover, cost structure, or export share can lead to an increase in the tax burden and loss of competitiveness on international routes.
