To switch to AUSN, the following conditions must be met simultaneously:
• Registration with the tax authorities (location of the organization or place of residence of an individual (for entrepreneurs)) in a constituent entity of the Russian Federation where the AutoUSN pilot is being conducted;
• The number of employees must not exceed five;
• Annual income must not exceed RUB 60 million;
• The residual value of fixed assets for organizations must not exceed RUB 150 million;
• Current accounts may be opened only with authorized banks — it is possible to have several accounts in different banks, but only from the list of authorized credit institutions
• No other special tax regimes are applied.
• All expenses must be cashless only, including wages. Cash is accounted for exclusively through cash register equipment.
Submit an application no later than 30 calendar days from the date of registration with the tax authority through your personal account on the Federal Tax Service website or through an authorized bank. If you register through the Federal Tax Service service, you can immediately submit a notice of switching to AUSN.
• Existing business
Submit an application no later than December 31 of the year preceding the transition through your personal account on the Federal Tax Service website or through an authorized bank. If you use the simplified taxation system or professional income tax, send a notice no later than the last day of the month preceding the month of transition.
Procedure and deadlines for paying tax under AUSTS?
• The tax period under AUSTS is a calendar month.
• No later than the 7th day of the following month, you should check whether the bank has correctly categorized the transactions on the basis of which the tax will be calculated.
• The tax is calculated by the tax authority. A notice of the need to pay it will be received no later than the 15th day of the month following the reporting month (tax period).
• The tax must be paid no later than the 25th day of the month following the reporting month (tax period).
