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 of employees with the average industry level for 2025 does not apply.
At the same time, in order to apply the exemption in subsequent periods, it is necessary to comply with the general conditions of Article 149 of the Tax Code of the Russian Federation, including the criterion of the level of remuneration. Thus, the 2026 figures will be relevant for the application of the benefit from 2027.
The explanations of the tax authorities emphasize the abolition of the salary criterion for 2025; there is no separate condition on the number of employees within this time frame.
VAT deduction in case of loss of the right to the patent system
Individual entrepreneurs who have lost the right to apply the PSN since January 1, 2026 due to exceeding the income limit receive the right to deduct VAT on goods, works, services and property rights acquired during the period of patent application but not used in such activities.
Deductions may be accepted:
- goods, materials, and services listed on the transfer date and not used in the application of the PSN;
fixed assets and intangible assets acquired before the loss of the patent right and not put into operation. - The amendment applies to relationships that have arisen since January 1, 2026. In this regard, it may be necessary to adjust the calculations and clarify the VAT declaration for the first quarter of 2026.
- Switching to the USN and changing the object of taxation
Individual entrepreneurs have been granted the right:
- switch to the tax system from January 1, 2026, if in December 2025 they combined the tax system and the general taxation system and exceeded the established income limit.;
to change the object of taxation under the USN for 2026. - The notification of the tax authority is submitted no later than June 1, 2026.
- VAT accounting for income taxation under the USN
Taxpayers who apply the STS (organizations and sole proprietors) have the right to reduce income by the amount of VAT in cases where:
The advance was received during the period when the taxpayer was not a VAT payer.;
The shipment was made after acquiring the status of a VAT payer.
In such a situation, the VAT accrued during shipment is not recognized as income for tax purposes and may be excluded from the tax base. The application of this rule is the taxpayer’s right.
Reduced insurance premium rates
Changes have been made to the procedure for applying reduced insurance premium rates for small and medium-sized businesses (organizations and individual entrepreneurs).
It has been clarified that for certain categories of taxpayers, the requirement for a share of core income (at least 70%) can be estimated based on current reporting periods, without mandatory reference to the indicators of the previous year.
It is allowed to summarize income for the main and additional types of activities included in the lists approved by the Government of the Russian Federation.
If the conditions are met based on the results of the reporting periods of 2026, taxpayers are entitled to recalculate insurance premiums from the beginning of 2026 (from January) using reduced tariffs.
These changes expand the possibilities of applying benefits in combined activities and in transitional situations.
Exclusion of interest on deposits from the calculation of the VAT limit
For individual entrepreneurs, the USN clarified the procedure for determining the income limit that entitles them to VAT exemption.
Interest on bank deposits is not taken into account when calculating the limit of 20 million rubles. If, excluding interest, the income for 2025 does not exceed the specified figure, the entrepreneur retains the right to VAT exemption in 2026.
The amendment is effective from April 1, 2026 and applies to the 2026 tax period. If necessary, adjustments to previously submitted reports are allowed.
Conclusion
The law clarifies the procedure for the application of certain tax regimes and benefits in the context of the changes that entered into force in 2026.
The introduced regulations are aimed at ensuring the correct application of tax obligations, expanding the possibilities of using preferential regimes and streamlining tax administration during the transition period.
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