Adjusting the 2026 Tax Reform: key changes for businesses
President of the Russian Federation Vladimir Vladimirovich Putin has signed a federal law clarifying certain provisions of the 2026 tax reform (Federal Law No. 104-FZ dated 04/25/2026 "On Amendments to Part Two of the Tax Code of the Russian Federation"). The document contains a number of changes affecting the value added tax, the simplified taxation system, the patent system and insurance premiums. Below are the basic norms. VAT exemption for catering From April 1 to December 31, 2026, organizations and individual entrepreneurs in the field of public catering using the USN are exempt from VAT if the conditions are met: revenue for 2025 does not exceed 60 million rubles.; The share of income from catering activities is at least 70%. In 2026, the requirement for compliance of the average salary…









