Entrepreneurs have expanded access to a simplified taxation system

This week, the order of the Ministry of Economic Development of Russia on the establishment of deflator coefficients for 2023 came into force. These coefficients take into account changes in consumer prices for goods and services in previous years and are set to index certain elements of taxation.

Thus, in relation to the simplified taxation system (STS), the deflator coefficient for 2023 will be 1.257. This will allow more entrepreneurs to apply this popular tax regime, both at the expense of new users and those who would like to continue doing business on the simplified tax system.

According to the Tax Code, the level of income of an entrepreneur for the transition to the simplified tax system should not exceed 112.5 million rubles. The use of the deflator coefficient makes it possible to raise the upper limit of the transition to the simplified tax system from January 1, 2023 to 141.4 million rubles (112.5 million rubles x 1.257). For 2022, this value was set at the level of 123.3 million rubles.

For enterprises that already apply the simplified tax system, the Tax Code fixes a marginal income of 200 million rubles. Taking into account the deflator coefficient in 2023, this indicator increases to 251.4 million rubles (200 million rubles x 1.257), instead of 219.2 million rubles in 2022. The income level, taking into account the coefficient, is calculated for the first 9 months of the previous year.

Also, the Ministry of Economic Development has set the values ​​of the deflator coefficient for indexing the amount of a fixed advance payment for personal income tax paid by labor migrants - 2.270. To index the amount of specific costs for the extraction of hydrocarbon raw materials according to AIT, the coefficient will be 1.215. The deflator coefficient for the sales tax rate set for retail markets is set at 1.729.