The main changes in the USN (Patent) from 2025
Since 2025, significant changes are coming to the Simplified Taxation System (hereinafter – the STS) in connection with the adoption of Federal Law No. 176-FZ dated 07/12/2024 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation, Certain Legislative Acts of the Russian Federation and the Invalidation of Certain Provisions of legislative Acts of the Russian Federation." The main change is that USN payers become payers of value added tax (hereinafter referred to as VAT), but not all! And sole proprietors may lose the right to apply for a Patent. Let's tell you more! What is changing As in 2024 As of 2025 Income limit for 9 months of last year for the transition to the USN For the transition from 2024, the limit is…