The threshold of 20 million rubles of income for 2025 triggers the obligation to calculate VAT from January 1, 2026. If the limit is exceeded already in the course of 2026, the tax is calculated from the first day of the month following the month of excess: exceeded in May — apply the rules from June 1. An error in the date may result in additional charges and the need to pay taxes from your own funds.
There are two modes available for companies on the USN. The first is special rates of 5% or 7% without the right to deduct input VAT: the 5% rate is valid until an income of 272.5 million rubles is reached, and the 7% rate is valid for higher income within the USN limit of up to 490.5 million rubles. The second option is the generally established rates of 20%, 10% or 0% with the right to deduction. Choosing between them requires financial modeling: with a significant volume of purchases with VAT, the general rate with deductions may be more profitable than the special one. It is necessary to compare not only the amount of tax, but also gross profit, operating profit and cash flow.
The contractual framework is a separate risk area. If the contract sets a fixed price without the possibility of revision, the seller will be forced to allocate VAT from the current price and actually pay the tax at the expense of his own margin. Transitional contracts require special attention, where payment, shipment, and the time of occurrence of the tax obligation fall on different periods. It is recommended to divide the existing contracts into groups: the price is without VAT, the price includes VAT, the tax status is not defined, the contract allows for price changes, the contract requires an additional agreement.
At the level of individual products and customers, the load pattern may differ significantly from the average for the company. Low-margin transactions, long-term fixed-price contracts, and sales to customers who do not accept VAT deductions are the most vulnerable. Recalculation of the economy in each direction allows you to adjust prices, discount conditions in advance, or abandon obviously unprofitable transactions.
VAT also changes the structure of cash flow. Part of the funds in the current account economically already belongs to the budget, and not to the business. A profitable company may face a cash gap if the tax component of income is not allocated in the payment calendar and is spent on current needs. The solution is to reserve the tax share separately and calculate the minimum liquidity reserve in case of delayed payment from buyers.
The technical readiness of the accounting system is checked before the start, and not after the first closed period. A test calculation based on a sample of one month — the formation of invoices, books of purchases and sales, a draft declaration, followed by reconciliation with the balance sheet - allows you to identify system errors before they are replicated to the entire array of transactions.
Non-standard transactions require a separate registry: advances received before the change in tax status, returns of goods, agency and commission schemes, export and import transactions, transactions with fixed assets, and intra-group settlements. For each position, the amount, date, rate, set of documents, responsible employee and the verification period are recorded. Responsibility for the transition is distributed between the accounting department, the financial service, lawyers, and the commercial unit: contract terms, prices, and settlement dates are formed by several departments simultaneously.
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- The Ministry of Finance has prescribed how to calculate VAT if the law has changed after the contract
