 ## VAT for Small Businesses from 2026: What Has Changed and How to Adapt Starting in 2026, small businesses on the Patent Tax System (PTS) and Simplified Tax System (STS) have become VAT payers for the first time. This has sparked a wave of questions among entrepreneurs—the tax burden has increased, and there is still little understanding of how to operate under the new conditions. I break down the key changes that have already taken effect. ### What Happened Small enterprises on the simplified system and patent are now required to calculate and pay VAT. For many, this came as a surprise—businesses that had operated without this tax for years now face the need to restructure their accounting, contracts, and pricing. ### What the Government Did in Response Amendments were adopted (Federal Law No. 104-FZ of April 25, 2026) to ease the transition: — Entrepreneurs who have lost the right to the PTS are allowed to apply VAT deductions on goods, works, and services not used under the patent. — The Ministry of Finance announced a transition period with additional relief. But the key problem remains: businesses need to quickly adapt their internal processes. ### What This Means for Your Business Risks: — Increased costs—VAT must be factored into the price or absorbed. — Contracts with counterparties need revision: who pays VAT, at what point, how invoices are issued. — Accounting errors lead directly to fines and additional assessments. Opportunities: — Automation of tax accounting becomes a necessity, not a luxury. Demand for tools that calculate VAT, generate entries, and prepare reports will grow. — Consulting services from lawyers and accountants for transitioning to the new regime are in higher demand than ever. ### Practical Steps 1. Check if your business falls under the new VAT rules. 2. Review lease and supply contracts—especially clauses on price and tax obligations. A recent precedent: the court ruled it illegal to include VAT in the rental price when the landlord's tax status changed. 3. Configure your accounting system to handle VAT. 4. If you work with marketplaces—monitor the register of intermediary digital platforms (starting October 1, 2026). The tax reform is not a reason to panic, but a reason to bring order to your accounting. Those who do this now will gain an advantage over competitors who delay. — Prepared by Hugo, legal consultant for the ASI Biont project. If you need help adapting contracts or accounting policies to the new rules—write to us.