Translation. Region: Russian Federation –
Source: KMZ Cargo – KMZ CARGO –
An important disclaimer is at the bottom of this article.
We remind you what will happen to your taxes now
From 2025, all simplified taxation systems will be formally recognized as VAT payers.
But for most people, it's all about revenue for 2025:
• If the income for 2025 is up to ₽20 million, there is no need to pay VAT in 2026
Release is automatic, without applications or declarations
But: VAT on imports and in the role of a tax agent remains
• If the income for 2025 is more than ₽20 million, from 2026 there will be an obligation to pay (calculate and declare) VAT
Further the thresholds will be lowered:
• for 2027 – ₽15 million
• for 2028 – ₽10 million
What is important for export and international transport
The 0% VAT rate remains in effect for:
• export of goods
• international transportation
• transport and forwarding services related to them
But the monetary result depends on which VAT regime is chosen.
If VAT is mandatory, there are two options:
• Regular rates (22%, 10%, 0%):
– it is possible to deduct “input” VAT
– with a 0% rate on exports and international transportation, VAT can be refunded
– more difficult accounting, but more profitable for logistics and foreign economic activity
• Special rates (5% or 7%):
– “input” VAT cannot be deducted
– even with a 0% rate on exports, there is no right to deduct “input” VAT, so a refund is impossible
– easier administration, but higher actual load
What special rates are available in 2026 (income adjusted for indexation):
• 5% – if income for 2025 is up to ~₽272 million
• 7% – if income is up to ~₽490 million
• above – only regular rates
The selected rate must be applied to all transactions.
And regarding the 0% rate, it is not an alternative, but an addition to the selected regime.
To use it, you need to confirm export or international transport with documents.
No documents within 180 days – VAT will be charged at the base rate
Publication date: 01/12/2026
Please note; this information is raw content obtained directly from the information source. It is an accurate account of what the source claims, and does not necessarily reflect the position of MIL-OSI or its clients.