Automated simplified taxation system: an alternative in the era of tax reform

On the eve of the discussed changes related to the tax reform of 2026, entrepreneurs are increasingly considering the automated simplified taxation system (ASN) as a possible alternative to the traditional tax system.

Although the law has been in force since 2022 – Federal Law No. 17 – FZ of February 25, 2022, which regulates the use of ACS — interest in it has intensified right now.

According to the tax reform initiatives under discussion, starting in 2026, it is planned to set a revenue threshold of 10 million rubles, after exceeding which taxpayers will be required to pay VAT. These proposals are still under consideration, but the business is already assessing the possible consequences.

At the same time, the USN maintains a revenue limit of up to 60 million rubles and exempts VAT, which makes the regime attractive for small businesses.

The territory of the experiment

According to Federal Law No. 17- FZ, an experiment on the use of ACS is being conducted in 69 regions of the Russian Federation, including the territories of Moscow, the Moscow Region and the Republic of Tatarstan.

The experiment is valid from July 1, 2022 to December 31, 2027.

Main application criteria

Organizations and individual entrepreneurs that comply with the basic conditions established by Law No. 17-FZ and the explanations of the Federal Tax Service of Russia can apply the ACC.:

1. Annual revenue — no more than 60 million rubles.

2. The average number of employees is no more than 5 people, including performers under GPH contracts.

3. The residual value of fixed assets is up to 150 million rubles.

4. All payments are non—cash.

5. The settlement account is opened in the partner bank of the Federal Tax Service.

6. The share of participation of other organizations in the authorized capital is not more than 25%.

7. There are no branches or separate divisions.

8. Combination with other tax regimes (OSNO, USN, PSN, etc.) is not allowed.

9. Certain types of activities (banking, insurance, intermediary, non-profit, etc.) do not fall under the Administrative Law.

Failure to comply with any of the criteria entails the loss of the right to apply the regime.

What taxes and contributions does the ACC exempt you from?

The use of the ACC exempts the taxpayer from paying a number of taxes and insurance premiums, which is one of the main advantages of the regime.

Organizations and individual entrepreneurs who apply the ACC do not pay:

– corporate income tax (for legal entities);

– personal income tax (personal income tax) on entrepreneurial income (for sole proprietors);

– property tax on organizations and sole proprietors (in relation to property used in activities subject to the administrative Tax);

– value added tax (VAT), with the exception of VAT on the import of goods into the territory of the Russian Federation;

– insurance premiums for employees — instead, a fixed tax payment is paid at the rate of 8% or 20% (depending on the selected facility).

At the same time, injury contributions (to the FSS) are paid in accordance with the generally established procedure.

Thus, the USN combines tax and insurance payments in one payment, simplifying calculations and reporting.

Rates and payment procedure

The tax period is a calendar month.

The payment deadline is until the 25th of the following month.

No declarations are filed, the tax is calculated by the Federal Tax Service automatically according to the data of banks and cash registers.

Inspections and controls

During the period of the experiment (2022-2027), taxpayers applying the Administrative Tax System are not subject to on-site tax audits. The Federal Tax Service performs only desk checks based on data received automatically.

Accounting and reporting

Automating tax calculations does not relieve you of accounting responsibilities.

Organizations that apply ASN are required to:

– maintain accounting records in accordance with Federal Law No. 402-FZ;

– submit accounting (financial) statements to the Federal Tax Service and Rosstat;

– submit injury reports and separate sections of the EFS-1 form (section 1.1 — information on employment, section 2 — accrued insurance premiums for injuries);

– ensure document management and storage of primary documents.

Individual entrepreneurs do not submit accounting reports, but they keep records of income and expenses, keep primary documents and keep records of settlements with employees.

Even with automatic tax calculation, you can’t do without an accountant — he ensures the correctness of accounting, reporting and compliance with the criteria of the regime.

Advantages and nuances

Advantages:

– exemption from most taxes and insurance premiums;

– lack of declarations;

– lack of on-site inspections;

– automatic tax calculation and simplified interaction with the Federal Tax Service.

Nuances:

– limited area of application (four regions of the Russian Federation);

– experimental status until 2027;

– the duty of accounting and reporting;

– saving contributions for injuries;

– the risk of losing the regime in case of violation of the conditions.

Result

The ACN is a modern digital tax administration tool aimed at reducing the burden and simplifying interaction with the government. The regime combines taxes and insurance premiums in one payment, eliminates declarations and on-site inspections, while maintaining transparency and control.

For entrepreneurs in the regions participating in the experiment, the USN can become an effective alternative to the traditional USN, especially during the preparation period for the tax reform in 2026.

Author: expert consultant in the field of accounting and taxation

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