The Ministry of Tourism and Entrepreneurship of the Murmansk Region recalls: for the smooth adaptation of SMEs to the tax changes that came into force in 2026, amendments to the Tax Code have been adopted, which allow access to certain support measures to be maintained. The relevant law was signed Russian President Vladimir Putin.
For example, the catering business under the simplified taxation system (USN) is exempt from VAT from April 1 until the end of 2026. At the same time, the size of the average salary of employees in 2025 does not matter. The main thing is that the share of income from the main type of activity in 2025 should be at least 70%.
Also, entrepreneurs who applied the patent taxation system in 2025, who since 2026 have become VAT payers under the general or simplified taxation system, have the right to deduct VAT paid on the purchase of goods, works or services while working on the patent in 2025. The main condition is that these goods, works or services are not used in the application of the patent.
Some amendments also affected entrepreneurs who applied the patent taxation system in December 2025 and lost this right in 2026 due to the fact that their income for 2025 exceeded 20 million rubles. Such entrepreneurs can notify the tax authority by June 1 about the transition to the Unified tax System from January 1, 2026, or change the object of taxation under the Unified tax system, if necessary. Thus, the business has the opportunity to switch, for example, from the "income" object to the "income minus expenses" object. This applies to businesses that combined a general regime and a patent in 2025 (OSN and PSN), and those who switched from PSN to USN from the beginning of 2026.
The changes also affected the payment of insurance premiums. So, in order to fulfill the condition of a 70% share of income and the application of reduced tariffs, SMEs now have the right to sum up revenue for all types of activities that fall under the benefit.
/ Ministry of Tourism and Entrepreneurship of the Murmansk Region according to the Federal Tax Service of Russia /