The Federal Tax Service of Russia has published methodological recommendations on the application of value-added tax for taxpayers of the simplified taxation system in 2026. The document was issued by Federal Tax Service letter No. SD-4-3/11836@ dated December 30, 2025 and became a key explanation for the large-scale changes in the Tax Code of the Russian Federation, which entered into force on January 1, 2026.
The main innovation is the actual expansion of the circle of VAT payers among the "simplified" ones. Now the determining factor is the income level for the previous calendar year. If the income of the USN payer for 2025 exceeded 20 million rubles, from January 1, 2026, he has an obligation to calculate and pay VAT.
For organizations and individual entrepreneurs registered in 2026, there is an automatic exemption from VAT until the income exceeds 20 million rubles. At the same time, the Federal Tax Service emphasizes an important point: if the limit is exceeded during the year, the VAT obligation does not arise retroactively, but from the first day of the month following the month of excess. Accordingly, the declaration is submitted starting from the quarter in which the tax began to be calculated.
A significant change was the increase in the basic VAT rate. Starting in 2026, it is 22% instead of the previous 20% and applies to all taxpayers, including those who work for the USN and have chosen generally set rates.
At the same time, special reduced rates of 5% and 7% were introduced for the simplified system. Their application depends on the income level for 2025, taking into account the deflator coefficient.:
- the 5% rate is available for income from 20 to 250 million rubles (up to 272.5 million rubles, including the deflator);
- The 7% rate applies to income from 250 to 450 million rubles (from 272.5 to 490.5 million rubles, including the deflator).
The Federal Tax Service separately indicates that special rates are applied for at least 12 consecutive quarters. Early withdrawal is possible only if the right to use them is lost — for example, if the established income threshold is exceeded — or if an automatic VAT exemption is obtained due to a decrease in revenue.
The key strategic choice for the business is the decision between the established and special rates. At the rates of 22% and 10%, the right to deduct the "input" VAT remains, whereas when applying the rates of 5% and 7%, there is no such right, and the tax is actually included in the cost.
The guidelines also describe in detail the procedure for calculating income under the STS, the specifics of working with ongoing contracts, the rules for restoring previously accepted VAT deduction, as well as the requirements for issuing invoices and maintaining books of purchases and sales.
Special attention is paid to the reporting dates: the VAT declaration is submitted exclusively in electronic form no later than the 25th of the month following the reporting quarter, and the tax is paid in equal installments until the 28th of each of the three months of the next quarter.
Thus, VAT for the simplified system in 2026 ceases to be a formal option and turns into a full-fledged element of tax planning, requiring businesses to constantly monitor revenue and review financial models.
