The authorities will not tighten VAT payments for small businesses until 2028.

The authorities will not tighten the payment of value added tax (VAT) for small businesses in the coming years. Starting in 2025, small companies must pay a fee if they earned more than 60 million rubles last year.

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In June, the Cabinet was instructed to consider by December the possibility of lowering the threshold after which VAT should be paid for trade players. The exact amount has not yet been announced, but there have been proposals to reduce the limit by half starting in 2026. That is, retailers with revenue of 30 million or more could be subject to the tax.

However, they decided to postpone this decision, two sources familiar with the discussion told Izvestia.

"The Ministry of Finance will propose to consider lowering the income threshold for businesses to pay VAT on the USN no earlier than 2028, as the government promised last year not to make systemic tax changes for at least three years," State Secretary and Deputy Finance Minister Alexei Sazanov told the editorial board.

He added that further lowering the threshold could dramatically increase the number of tax payers, so it is necessary to analyze the consequences in detail, as well as warn entrepreneurs in a couple of years so that they have time to adapt.

2.2 million small enterprises are currently engaged in trade, said Alexander Isaevich, CEO of SME Corporation. This is more than a third of all small players (6.4 million).