xation system that is suitable for small and medium businesses. It has no restrictions on the number of employees or the amount of income, but requires accounting. The main advantage is that only in this regime can you apply for property and social deductions. Payments and reporting: Personal income tax: 13% — base rate, 15% — increased rate, which is accrued for revenues over 5 million ₽.
Paid quarterly, a declaration must be submitted once a year. VAT : 0, 10 or 20. The amount depends on the type of activity, in some cases preferential rates are applied . You can get an exemption from VAT if you earned less than 2 oman telegram users mobile phone number list million ₽ per quarter. The calculation is made monthly, the report is sent every quarter.
- from 0 to 2.2%. Paid annually, no report required. Who it is suitable for: Businesses with high annual turnover and a large number of employees. How to switch. When registering a business, the OSNO is assigned automatically. And to switch to this regime from another, you need to notify the Federal Tax Service no later than January 15 of the current year.