ASTS in 2025: new opportunities and limitations
Since January 1, 2025, significant changes in the application of the Automated Simplified Taxation System (ASTS) have entered into force. These changes expand the range of potential payers and simplify the transition to this special regime, but at the same time introduce new income restrictions. Let’s analyze the key innovations.
What is ASTS?:
The ASTS is an analog of the STS, but with an automated tax calculation and reporting process.
The tax period is one month, and the deadline for tax payment is until the 25th of the following month.
Companies with foreign founders — individuals, as well as foreign legal entities with a participation rate of no more than 25% can use the ASTS.
Bids:
1. 8% on income.
2. 20% on income less expenses
Expansion of geography and access to ASTS:
One of the most important changes is the extension of the ASTS to all regions of Russia.
Previously, its use was limited to experimental sites. Now any region can introduce an administrative law by adopting an appropriate law.
It is important to note that at least a month must pass between the adoption of the law and its entry into force. However, the regions that adopted the law before the end of November 2024 were able to launch the Administrative Control System as early as January 1, 2025. The exceptions are the Federal Territory of Sirius and the territory of Baikonur, where the ASTS is applied regardless of the decisions of the regional authorities, starting from January 1, 2025.
Marketplace sales and transitions during the year:
Another important innovation is the possibility of using automated control systems by sellers on marketplaces.
This significantly expands the range of potential taxpayers. In addition, it is now possible to switch to the ASTS during the calendar year, and not just from the beginning of the year. This right is granted to organizations and individual entrepreneurs who already work for the ASTS.
To transfer, you must notify the tax inspectorate through the taxpayer’s Personal Account or an authorized credit institution before the last day of the month preceding the start of the application of the tax Code.
However, it should be remembered that after switching to ASTS, the minimum period of application is 12 months, and it will not be possible to return to the previous tax regime.
Income restrictions:
Along with the expansion of access to access insurance, new income restrictions have been introduced. You can apply the ASTS if your income for 2024 does not exceed 60 million rubles. The same restriction applies to income for 2025. Thus, starting from January 1, 2025, there are two types of restrictions: on income for the previous year and for the current year. Exceeding the limit for any of these indicators makes it impossible to apply the ASTS.
New rules:
Now, foreign sellers are required to independently calculate and pay VAT to the Russian budget.
In order to fulfill this obligation, foreign entrepreneurs must register in the Russian Federation as taxpayers. This requirement helps to increase the transparency of transactions and facilitates tax administration.
Conditions for the application of the simplified taxation system (STS) by the company:
• The company’s location must be in one of the regions where the experiment is being conducted.
• The company should not have branches or separate divisions.
• The total revenue of the company should not exceed 60 million rubles.
• The book value of fixed assets should not exceed 150 million rubles.
• The average number of employees should not exceed 5 people per month.
• There should be no tax non-residents of the Russian Federation among the employees.
• Payments to individuals in cash are not allowed.
• All bank accounts must be opened with credit institutions that are included in the special register of the Federal Tax Service.
• The share of participation of other legal entities (including foreign ones) in the company should not exceed 25%.
• A company should not belong to categories that are prohibited from switching to a simplified taxation system (for example, manufacturers of excisable goods, non-profit organizations, budgetary institutions, and others)
