Entrepreneurs must submit a notification of the transition to AUSN no later than January 9, 2023

Since July of this year, Tatarstan has introduced an automated simplified taxation system (AUSN), during this period 434 entrepreneurs of the republic switched to it. Also, Moscow, the Moscow and Kaluga regions are participating in the experiment to establish a new tax regime, which will last until December 31, 2027 inclusive.

The new tax regime is designed for small businesses, which, upon transition, must comply with a number of conditions (clause 1.2, article 3 of Federal Law No. 17-FZ of February 25, 2022), including: five people, and the annual income - not to exceed 60 million rubles, taxpayers should not apply other taxation regimes, etc.

Among the main advantages of the AUSN is a low tax burden compared to the general regime; no need to pay insurance premiums for mandatory pension, social and medical insurance; the ability to choose a suitable object of taxation: "income" - 8%, with the object "income reduced by the amount of expenses" - 20%; minimum reporting.

From July 1, 2022, newly registered organizations and individual entrepreneurs can apply the new tax regime by submitting an appropriate notification of the transition through the bank in which they have an account opened from the list of authorized banks of the Federal Tax Service of Russia, or through the taxpayer's personal account no later than 30 calendar days from the date of registration with indication of the selected object of taxation.

For everyone else, the special mode will be available from January 1, 2023. It will also be necessary to notify the tax authority through the Internet bank of an authorized credit institution, or through a personal account no later than December 31, 2022. However, due to the fact that the date falls on a weekend, the deadline is moved to the next business day, i.e. January 9, 2023.

The tax period for AUTS is one month. Tax rates depend on the chosen object of taxation: with the object "income" - 8%, with the object "income reduced by the amount of expenses" - 20%. The tax payment deadline is no later than the 25th day of the month following the expired one.

More detailed information about the mechanism of the new tax regime can be found on the page on the website of the Federal Tax Service of Russia "AvtoUSN".