Rating of the most popular micro and small business tax issues – 2026
On January 1, 2026, a large-scale tax reform comes into force, enshrined in Federal Law No. 425-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation" dated November 28, 2025, which, among other things, increases the basic VAT rate and reduces the exemption limits for VAT and introduces changes to simplified and patent taxation regimes. Along with this law, other federal laws and regulations were adopted in 2025 clarifying certain provisions of the reform, including insurance premiums, minimum wage, electronic document management and other aspects of taxation. The accounting company's experts have prepared a rating of the most popular micro and small business tax issues related to the changes in 2026, and highlighted key provisions…









