The State Duma decided to promptly consider a bill on freezing the revenue threshold for switching to VAT at 20 million rubles. for 2027–2029. On June 23, the document was approved by deputies in the first reading, the second is scheduled for June 24. During the discussion, deputies tried to understand the impact of the increased tax burden on small businesses. On the one hand, it was said that small businesses began to close more often, on the other hand, that their total number was growing, which may indicate fragmentation in order to avoid VAT.
A bill to maintain the revenue threshold of 20 million rubles for 2027–2029. per year, above which users of the simplified taxation system (STS) must pay VAT, June 23 approved in the State Duma in the first reading. Let us recall that from 2025, to combat the fragmentation of companies, a revenue limit of 60 million rubles was introduced. per year. Starting this year, the bar has dropped to 20 million rubles, from 2027 it should drop to 15 million rubles, from 2028 – to 10 million rubles.
The bill under consideration provides for freezing the limit of 20 million rubles. for 2027–2029 – after which the bar will continue to decline. The idea to “slow down” the reduction previously approved by the State Duma, judging by the words of the co-author of the project and the head of the Duma Committee on Budget and Taxes, Andrei Makarov, arose after monitoring the impact of tax changes on small businesses – the parliamentarian, however, did not make its results public.
Some deputies were nevertheless interested in the consequences of the increase in the tax burden – a question was asked about the number of small enterprises that have closed and the amount of taxes paid.
Andrei Makarov responded to this that small businesses are always “risky”, and it is necessary to evaluate not how many enterprises are liquidated, but the difference between closed and opened businesses. Over this year, he assured, the number of SMEs has increased.
The conclusion of the State Duma Committee on SMEs reports that from June 10, 2025 to June 10, 2026, the number of small and medium-sized businesses increased by 226 thousand, and in comparison with the beginning of 2025 (since the introduction of VAT on the simplified tax system), the increase was 451 thousand entities. According to some estimates, the committee adds, such growth may also indicate the “fragmentation” of the business – to preserve the opportunity not to pay VAT.
Communist Party member Evgeny Bessonov also provided his data – according to him, more than 200 thousand SMEs ceased their activities in the first quarter. At the same time, he made a reservation, the reason was not only the increase in the tax burden, but also the high refinancing rate and “lack of funds from citizens.” A member of A Just Russia, Andrei Kuznetsov, added details to the situation, saying that in small towns there are many advertisements for premises for rent, which indicates that small businesses are “leaving their homes.”
The deputies spoke out in support of the bill, but in the context of the election campaign that had begun, they also came up with their own proposals, which largely contradicted the essence of the document under consideration.
For example, according to Evgeny Bessonov, it is worth returning to the income threshold of 60 million rubles. per year. Andrey Kuznetsov believes that the limit will have to be increased due to inflation. New People deputy Alexander Demin even proposed differentiating taxation depending on the social significance and profitability of the industry – similar to reduced VAT rates for certain categories of goods (for example, socially important products, baby food), as well as unifying all special regimes and introducing a single tax for small businesses.
In the end, the deputies supported the bill unanimously. The second reading is scheduled for June 24.
