Since 2025, new conditions for the application of OAPR have come into force. First, the income limit will be increased by 2.5 times to 450 million roubles per year. However, " simplifyers " have since the new year become value-added tax contributors.

VAT abreviatura itself scares many entrepreneurs. They choose “prosecution”, including to avoid this type of tax. Not only is the increase in tax burdens, but also the complexity of accounting and calculations.

In anticipation of the introduction of the VAT on " Preservation " , it should be known that:

VAT comes with more than 60 million roubles per year
It will be possible to choose at what rate it is paid: at a reduced rate / at a general rate

Who won't pay VAT

If income in 2024 does not exceed 60 million roubles, VAT should not be paid in 2025. VAT release will be automatic, without tax notification and declarations.

It is important to remember: if an entrepreneur combines SOS with CNN, the income is added.

Lower rates

If the enterprise ' s income exceeds 60 million roubles, it can be transferred to the VAT with a reduced rate of 5 per cent, and if it exceeds 250 million to 7 per cent. However, the application of lower rates precludes the receipt of VAT tax deductions. In addition, the reduced rate would need to be applied for a minimum of three years.

When VAT 20 per cent can be better

Using the standard VAT rate 20 per cent can benefit entrepreneurs who buy goods, materials, services, etc. that already include VAT, in other words, they have a value added tax. The entrepreneur then pays the price of VAT and the supplier makes the tax available to the budget.

In addition, the VAT input can be deducted from the outgoing VAT (which is to be allocated to the sales budget), i.e., tax deductions.

If the intake VAT is large, it may be worth considering a transition to a common VAT rate. This should take into account:

♪ Prices for goods and services

VAT rates for some products (10 per cent for food, children ' s and health goods, books and others)

What is needed in the transition to VAT:

♪ Include VAT in goods/service prices

♪ Provide accounts/VAT with VAT allocation

♪ Pay VAT (monthly)

♪ Issue declarations (quarterly)

♪ Books of purchases and sales

In fact, VAT and its reporting have many subtle issues. It's not easy to deal with them, especially the new guy. An experienced accountant will help to solve this. Aware of the challenges ahead, its services are in advance, not when the ravages that have been created will have to be buried.

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In the Yaroslav region, various assistance is provided to entrepreneurs through the Mala and Middle Entrepreneurship Project, as well as to industrial enterprises under the " Productivity " project and the " International Cooperation and Export " national project.

All support measures for small and medium-sized businesses can be accessed on my business site.

Details of all support measures for industry and investors on the investing site