Automated simplified taxation system: an alternative in the era of tax reform
On the eve of the discussed changes related to the tax reform of 2026, entrepreneurs are increasingly considering the automated simplified taxation system (ASN) as a possible alternative to the traditional tax system. Although the law has been in force since 2022 - Federal Law No. 17 - FZ of February 25, 2022, which regulates the use of ACS — interest in it has intensified right now. According to the tax reform initiatives under discussion, starting in 2026, it is planned to set a revenue threshold of 10 million rubles, after exceeding which taxpayers will be required to pay VAT. These proposals are still under consideration, but the business is already assessing the possible consequences. At the same time, the USN maintains a revenue limit of up to 60 million…