Criteria for switching to AUSN for business?

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.