Changes to the automated system of simplified taxation following a sharp increase in the number of users

The Automated Simplified Taxation System (ASTS), originally conceived as an experiment to simplify tax administration for small businesses, unexpectedly became one of the most popular special tax regimes in 2026. Following changes to the rules for applying the STS and the introduction of VAT liability for some taxpayers, the number of ASTS users increased almost tenfold.

This growth has attracted the attention of tax authorities. The Federal Tax Service has already announced its intention to discuss, together with the Ministry of Finance, possible adjustments to certain parameters of the regime. While specific legislative changes are not currently being considered, the very fact that such discussions have begun indicates that the current automated simplified taxation system (ASN) model may be subject to revision.

Why has interest in the automated system of household appliances (ASTS) increased sharply?

The main reason for the mass transition of businesses to the automated simplified tax system was the changes in tax legislation that came into force in 2026.

Following the tax reform, organizations and sole proprietors using the classic simplified tax system are required to pay VAT upon reaching a certain income limit. At the same time, the opportunities for using the patent tax system have been significantly reduced.

Against this backdrop, the ASTS retained one of its key advantages: the ability to apply the regime to incomes of up to 60 million rubles without incurring the obligation to pay VAT, provided the conditions of the regime are met.

According to the Federal Tax Service, while approximately 43,000 taxpayers used the automated simplified tax system at the end of 2025, their number exceeded 440,000 by the first half of 2026.

In fact, the regime began to be used not only as a tool for automating tax accounting, but also as a legal way to reduce the tax burden.

What is ASTS?

The automated simplified taxation system was introduced as an experimental tax regime, providing for maximum automation of interactions between businesses and tax authorities.

The main feature of the regime is that:

• the tax is calculated automatically based on data from banks and online cash registers;
• tax return is not submitted;
• there is no obligation to calculate the tax independently;
• insurance premiums are not paid for employees;
• Interaction with tax authorities is automated as much as possible.

However, only taxpayers who meet the established criteria, including the number of employees and the amount of income, can use the automated simplified tax system.

Why is the Federal Tax Service talking about adjusting the regime?

Federal Tax Service representatives note that such a rapid increase in the number of users of the regime requires further analysis.

According to the tax service’s leadership, the application of the automated simplified taxation system (ASN) and the possibility of adjusting certain parameters of the system will be assessed jointly with the Ministry of Finance. However, no final decisions have been made yet.

Tax authorities pay special attention to the reasons for a business’s transition to the automated simplified tax system.

According to surveys of entrepreneurs, a significant portion of companies chose this regime precisely after changes to the simplified tax system (STS) rules, and not because of the automation of tax administration.

In other words, the ASTS began to function as a kind of “tax haven” for businesses seeking to avoid the obligation to pay VAT.

What changes can be discussed?

To date, no official draft laws on reforming the ASTS have been published.

However, the expert community is already discussing several possible directions for the regime’s development.

The following options seem most likely:

• introduction of the obligation to pay VAT when a certain level of income is exceeded without changing the regime itself;
• adjustment of individual criteria for the application of the automated system of simplified taxation;
• change in the conditions of participation in the experiment after the end of the current period;
• strengthening control over compliance with the criteria for applying the regime, primarily regarding the number of employees and business fragmentation.

At the same time, the current federal law provides for the experiment to be carried out until the end of 2027 and establishes the stability of its main conditions.

This is why many experts note that any changes must take into account the principle of legal certainty and the legitimate expectations of entrepreneurs.

What the tax service is already paying attention to

The growing popularity of the automated system of simplified taxation is accompanied by increased analytical work by the Federal Tax Service.

Particular attention is paid to situations where companies formally meet the criteria for applying the regime, but in fact use various methods to artificially preserve the right to apply it.

The following may be in the area of increased attention:

• artificial limitation of the number of employees;
• transfer of personnel to self-employment without changing the nature of the work;
• distribution of business between interdependent persons;
• fragmentation of activities between several organizations;
• formal compliance with criteria while actually running a single business.

Such circumstances have long been the subject of tax control and can be assessed not only in relation to the automated simplified tax system, but also within the framework of general rules for combating unjustified tax benefits.

Companies using the automated simplified tax system or considering the possibility of switching to this regime should evaluate it not only in terms of current tax savings, but also taking into account possible regulatory changes.

It is practically recommended:

• check compliance with all established criteria for the application of the regime;
• document the actual independence of the business;
• eliminate signs of artificial fragmentation of activities;
• assess the consequences of the possible introduction of additional requirements;
• monitor further initiatives of the Ministry of Finance and the Federal Tax Service.

Discussing possible adjustments to the automated system of household taxation does not necessarily mean a change in the regime. For now, the discussion is merely about analyzing the results of the experiment and assessing its effectiveness.

At the same time, businesses should be aware that the rapid growth in the number of users of this regime is largely due not so much to its automation as to its tax advantages compared to other special regimes. This factor is likely to receive further attention from legislators.

Therefore, it is advisable for companies using the automated simplified taxation system to ensure that the application of the system is based on actual business activity and fully complies with legal requirements. In the context of increased analytical oversight, the taxpayer’s integrity and the availability of documentary evidence of the chosen business model will be key in the event of potential tax audits.