The Federal Tax Service announced a “single transitional tax regime” for microbusiness

Until the end of 2026, possibly at the beginning of 2027, the authorities together with business associations will form the conceptual basis for a transitional special tax regime – a solution for users of AUCN and self-employment, which will allow them not to go into the shadows after the end of the relevant experiments and at the same time ensure a smooth increase in the tax burden. This was stated during the All-Russian tax forum of the CCI of the Russian Federation by Deputy head of the FTS of Russia Dmitry Satin (RBC followed the broadcast).

“This year, perhaps before the new year, or at the beginning of next year, this is the period when a unified concept of the so-called single transitional special tax regime should be formed, which would allow the company to gradually increase the tax burden as it grows, so that it is not a jerky one,” Satin said. According to him, it is the “jumps” when changing the tax burden that act as an obstacle to business development and stimulate entrepreneurs to fragment.

A single special regime will extend its effect to experimental regimes of self-employment and AutoUSN - the first is designed until 2028 inclusive, the second - until 2027. “It is not worth waiting for the end of both these special regimes now. We need to look for new solutions that will not go into the shadows of individuals, Satin said.

Speaking about the self-employed, the deputy head of the Federal Tax Service pointed out that the development of this regime as a whole is “very good”, but “there is no perfect design” and “everything has its side effects”. “Naturally, this affects the neutrality of taxation,” he concluded. Satin said that in the future, self-employment will be integrated into the simplified taxation system, and outlined several areas for adjustment that need to be discussed in the context of a single transition regime.

B2B (Business-to-business)

“It is worth paying attention to B2B operations first. What to do with them? When the self-employed on some pretty regular basis builds up their communications with the business, Satin said.

B2C (Business-to-customer)

“Separately, in my opinion, the discussion of the B2C operation is required. To what extent should we radically change them or, on the contrary, leave them as the optimal universal model, which was originally laid in terms of the application of this regime.

Indexation of self-employment thresholds

“Of course, you should pay attention to the threshold that is currently present in this special mode. It wasn't indexed. There are prerequisites for this, of course, this is also a question that requires a separate discussion, Satin said. The threshold for self-employment on annual income is 2.4 million rubles.

Speaking about the regime of AutoUSN, the deputy head of the Federal Tax Service called it an “outlet” and a “rescue” for entrepreneurs who, under the influence of tax changes in 2026, were able to use this legal way in order to avoid an increase in the tax burden “multiple times”.

Let me draw your attention to one figure: since the beginning of the year, the increase in taxpayers on AutoUSN amounted to 472,000. There are 510,000 of them now. And basically these are really companies that have previously applied a simplified taxation system, Satin said.

Earlier, the head of “Business Russia” Alexei Repik told RBC that on AvtoUSN are including trading companies, which are often seen “some kinship between themselves, and, for example, with large importers”, as a result of which they compete with businesses operating on the main taxation system.