In recent years, Russian businesses have been operating under constantly changing legislation, rising mandatory payments, and increasing administrative burden. For many small companies and individual entrepreneurs, the choice of a tax system has become not just a matter of convenience, but one of the key factors of financial sustainability.
One tool that deserves special attention is the Automated Simplified Taxation System (АSTS).
What is АSTS?
The Automated Simplified Taxation System is a special tax regime introduced as an experiment by Federal Law No. 17‑FZ of February 25, 2022. Currently, the experiment has been extended until December 31, 2027 inclusive, and its conditions remain stable throughout the entire period.
The main idea of the regime is to maximize automation of tax calculations and significantly reduce the administrative burden on businesses.
Who is this regime intended for?
AUSN is primarily aimed at micro‑businesses.
According to the Federal Law “On the Development of Small and Medium‑Sized Entrepreneurship in the Russian Federation”, micro‑enterprises include organizations and individual entrepreneurs that meet the established criteria regarding the number of employees and the amount of income.
At the same time, to apply AUSN, special requirements must be met, including:
- annual income – no more than 60 million rubles;
- average number of employees – no more than 5 people;
- no branches;
- compliance with other restrictions established by law;
- use of an authorized bank and fulfillment of the conditions provided for by the regime.
Main advantages
Today, interest in AUSN has grown noticeably. And this is no surprise.
Among the most significant advantages of the regime are:
- automatic calculation of tax by tax authorities;
- no need to submit tax returns for the regime itself;
- significant reduction in the volume of tax administration;
- exemption from most insurance contributions (except for certain mandatory payments stipulated by law);
- no obligation to pay VAT under the conditions established for the regime;
- the ability to focus on business development rather than constantly calculating tax liabilities.
At the same time, it is important to understand that AUSN is not suitable for everyone. In some cases, the traditional Simplified Taxation System (USN) or another tax regime may be significantly more advantageous.
Why is this issue particularly relevant now?
In the face of rising mandatory business expenses, regular changes in tax legislation, and the need to constantly adapt to new rules, entrepreneurs are increasingly looking for legal ways to optimize their tax burden.
For some micro‑enterprises, AUSN can indeed become an effective tool for reducing administrative costs and simplifying business operations. This is especially true for small organizations and individual entrepreneurs with a limited number of employees and relatively small turnovers.
However, there is no one‑size‑fits‑all solution. The same rules may be beneficial for one company and completely unsuitable for another.
The main thing is not to choose a tax system based on “advice from acquaintances”
The transition to AUSN should be based on calculations: it is necessary to consider the cost structure, the number of employees, expected turnover, business specifics, and development prospects.
Sometimes the difference between two tax regimes amounts to hundreds of thousands of rubles per year, and sometimes an ill‑considered transition can, on the contrary, lead to an increase in the tax burden.
That is why, before making a decision, it is advisable to conduct a professional analysis and compare all possible options.
Specialists of Auditoria LLC help entrepreneurs and organizations assess their tax burden, compare different tax regimes, and select the most profitable and safe solution based on the specifics of a particular business.
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Source: https://buh-a.ru/o-companii/novosti/11-novosti/380-ausn-vozmozhnost-snizit-nagruzku
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