Хотели сэкономить? Можете получить доначисления и потерять право на АУСН

Following the 2026 tax reform and the VAT increase to 22%, the automated simplified tax system (ASN) suddenly became the most popular regime for small businesses. The reason is simple: ASN is the only regime that allows legal operation without VAT on turnovers of up to 60 million rubles. But ASN is not a "lightweight simplified tax system." It's a regime with strict restrictions, automatic control through banks, and dozens of subtle pitfalls. In this video, I detail 10 key questions about the automated simplified tax system (USNS) in 2026 that really concern entrepreneurs: • Who is eligible for the automated simplified tax system (USNS) after the tax increase? • Is it true that the AUSN is a way to avoid paying VAT? • When can I switch to the automated simplified tax system (USNS) and how can I switch without additional charges? • What is considered an expense and how does the Federal Tax Service (FTS) verify it? • Agency activities and marketplaces • Cash, transfers to individual entrepreneurs' accounts, and acquiring • Employees on the automated simplified tax system (USNS) and the 5-person limit • Does the loss persist? • Employee pensions under the automated simplified tax system (USNS) • Trade tax and tax reduction • Who is prohibited from paying income under the automated simplified tax system (USNS) I also explain why the 3% minimum tax can make the AUSN unprofitable, and in which cases it is more profitable than the simplified tax system (STS) and the general tax system (OSNO). 🔗 Methodological recommendations for separating non-cash transactions in taxpayer accounts under the automated simplified tax system from the Federal Tax Service: https://sf.efdom.ru:9443/f/9174a6fe60... Subscribe to the channel – here you'll find simple information about taxes, the Federal Tax Service, and real business risks. _________________________________________________ 📞 Contacts 🔹 For consultations and collaboration: +7 (495) 989-96-25 🔹VK: https://m.vk.com/batkhelnalog?from=gr... 🔹Website: https://efdom.ru/ _________________________________________________ 🏢 About Us For over 20 years, we've been helping entrepreneurs and small and medium business owners build an effective, secure, and sustainable financial model. We partner with over 200 companies from various sectors: manufacturing, construction, trade, IT, services, and NGOs. 🔹 We specialize in: • Legal tax optimization and tax burden reduction • Accounting outsourcing for sole proprietors and LLCs • Building a secure business structure and asset protection • Legal support for businesses—from contracts to litigation • Tax consulting and strategic planning • Auditing, financial analysis, and risk identification • Automation of business processes and the transition to digital reporting 📈 We speak the same language as businesses. We focus on results—and the numbers prove it. _________________________________________________ ⏱ Timestamps: 00:00 — Introduction: Why the automated simplified tax system (AUSS) became widespread in 2026 01:26 — Advantages of the AUSS: No VAT or insurance contributions 01:54 — Disadvantages of the AUSS: Limits, rates, online cash registers 02:35 — When can you switch to the AUSS and how do you opt out? 05:12 — What is considered an expense under the AUSS and how does the Federal Tax Service check them? 06:35 — Summary and key findings: Who is the AUSS really suitable for? 09:14 — Agency activities, marketplaces, and the AUSS 10:28 — Cash on the AUSS: Transfers to an individual entrepreneur's account 10:55 — Employees on the AUSS: Limits and who is considered an employee 11:42 — Losses on the AUSS: Are they retained or lost? 12:18 — Employee pensions AUSN 13:02 — Cash Revenue, Acquiring, and the Faster Payment System 14:18 — Trade Fee on AUSN: How to Reduce Tax 15:01 — Who Cannot Pay AUSN Income _________________________________________________ #AUSN #taxes2026 #taxincrease #VAT22 #USN #taxreform #business2026 #FTS #taxsystem #taxreform2026 #taxesForBusiness