Tax Service of Sevastopol: city entrepreneurs are actively choosing an automated simplified taxation system

According to the Head of the Department of Desk Control of Special Tax Regimes of the Federal Tax Service of Russia in Sevastopol, Veronika Pozhematkina, the number of taxpayers who chose «Automated simplified taxation system»doubled compared to the previous year. If in 2025 this system was used by 105 taxpayers in Sevastopol, then in 2026 231 business entities plan to use it.

She noted that the essence of the automated system is that the tax service takes over the calculation of taxes for taxpayers who have chosen the auto simplified tax system. Reports are generated automatically based on information on revenue and expenses received from banking institutions and data from cash register systems. Based on this data, the tax authorities provide the taxpayer with generated calculations for confirmation. All interaction is carried out through the taxpayer’s personal account on the website of the Federal Tax Service of Russia or through a personal account opened in an authorized bank. Also, the advantage of the new system is that the businessman does not pay insurance premiums when calculating wages to employees, with the exception of fixed contributions for injuries (in 2026, this amount will be 2,959 rubles per year). However, social guarantees remain for both workers and individual entrepreneurs themselves. That is, the calculation of pensions, payment of sick leave, social insurance and other social guarantees will be provided in full from the federal budget. Also, those using the simplified tax system are exempt from providing a number of tax reports.

Organizations and individual entrepreneurs with up to 5 employees and an annual income of no more than 60 million rubles per year will be able to apply this tax regime. Tax rates have been established — 8% (when choosing the object of taxation “income”) or 20% (when choosing the object of taxation “income reduced by the amount of expenses”). In addition, there are prohibitions by type of activity. Banks, non-profit organizations, pawnshops, microfinance organizations, peasant farms and other persons listed in clause 2 of Art. 3 of Law No. 17-FZ. It is impossible to produce excisable goods using the simplified tax system, with the exception of excisable grapes, wine, Russian champagne, wine materials, grape must made from grapes of own production, and sugar-containing drinks. It is also prohibited to engage in the extraction of minerals, with the exception of common ones.

The speaker noted that a taxpayer who has switched to the auto simplified tax system must have current accounts only in authorized banks and pay wages only in non-cash form. Banks perform the functions of tax agents for calculating personal income tax and transmit information about income paid to individuals and personal income tax amounts to the tax authority.

Veronica Pozhematkina clarified that taxpayers using a simplified taxation system or using the self-employment regime will be able to switch to the auto simplified tax system from the 1st day of any month, newly created entities — from the moment of registration, and all others — from the beginning of the calendar year. She recalled that the deadline for submitting an application to switch to the simplified tax system for those wishing to apply this regime from the new year is approaching. The final day is December 30, 2025.

The speaker clarified that from January 1, 2026, in order to apply the auto simplified tax system, income should not exceed 60 million rubles, not only from the beginning of the current year, but also for the year preceding the year of transition to this regime. She recalled that in general, the tax period for taxes is a calendar month.

Veronika Pozhematkina emphasized that the auto simplified tax system is becoming one of the most attractive systems for small businesses. In order to switch to this regime, you must submit an application electronically through the taxpayer’s personal account on the website of the Federal Tax Service or an authorized bank. On the website of the Federal Tax Service of Russia in a special section «AUSN» contains detailed information that anyone can read.

Seminar organizer Irina Pochinskaya.

source: press service of the Federal Tax Service of Russia in Sevastopol

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