Duma committee proposes gradual transition to new tax rules for cos on simplified system
MOSCOW. Oct 22 (Interfax) - The State Duma Budget and Taxes Committee has proposed to consider a gradual transition to changes planned for 2026 regarding the simplified and patent systems of taxation, as well as the elimination of value-added tax breaks for Russian software.
The committee's opinion on government amendments to the Tax Code (No. N1026190-8) has been published in parliament's electronic database.
"Taking into account requests received by the committee and with the goal of observing a balance between the interests of the state, society and businesses in the financial support of budget and tax policy priorities, it is proposed to consider the possibility of establishing a more gradual, staggered transition for the implementation of the planned provisions when the bill is prepared for the second reading," the document said.
Specifically, the committee proposed a gradual transition to new revenue thresholds at which companies on the simplified taxation system start paying VAT and entrepreneurs on the patent taxation system lose the right to use this tax regime. The committee did not specify timeframes or parameters for the proposed gradual transition in its report.
It was reported that the bill submitted by the government calls for lowering the revenue thresholds after which small and medium businesses and entrepreneurs lose the right to apply simplified tax regimes. It proposes to lower the revenue threshold at which the taxpayer must start paying the VAT from 60 million rubles to 10 million rubles for businesses using the simplified taxation system. This is expected to generate about 200 billion rubles of extra revenue for the federal budget annually. A similar reduction of revenue threshold, from 60 million rubles to 10 million rubles, is proposed for those using the patent taxation system.
The budget and tax policy guidelines for 2026-2028 said that the goal of the changes is to prevent schemes to split up businesses in order to minimize taxes.
The committee also proposed a transition period for the elimination of reduced rates for the VAT on exclusive rights to Russian computer software and databases, since many contracts were signed without factoring in this tax. Such "contracts (including for provided licenses) are ongoing and signed between taxpayers under the conditions of current legislation on taxes and fees, meaning without factoring VAT into the cost of these exclusive rights," the report said, without specifying parameters for the proposed transition period.
The committee also proposed to preserve the option of using the patent taxation system for retail businesses in rural and remote population centers and maintain reduced social insurance contribution rates for small and medium businesses in socially important sectors, such as education, housing and communal services, and retail services.
The bill, which is part of the budget package, will be considered in parliament in the first reading on Wednesday.
