AUSN on the Rise: Temporary Experiment or the New Normal for Small Business

An Experiment That Long Went Unnoticed

The Automated Simplified Tax System (AУСН) was introduced in Russia as a pilot program in 2022. The idea was to transfer tax calculation and reporting to an automated platform using data from authorized banks, online cash registers, and taxpayer personal accounts. This approach was meant to reduce the burden on entrepreneurs, minimize accounting errors, and ensure transparency for the state. 

In its early years, the experiment remained a niche offering—tax specialists, consultants, and accountants rarely recommended switching to this tax regime. Only in late 2025, amid tax reform and a revision of VAT payment thresholds, did interest in AУСН begin to surge. If on January 1, 2025, the regime was used by 22,700 entrepreneurs, by December 31—according to the Federal Tax Service's statement to Argument Media—that number had grown to more than 43,000. In other words, their ranks nearly doubled over the year.

Advantages of AУСН

The main incentive for switching to AУСН is reduced tax burden, especially for entrepreneurs who, following tax reform, risked falling under VAT obligations—since for experiment participants, the revenue threshold remained at its previous level of 60 million rubles. "Many viewed avtoUSN as a tax optimization option," noted Elena Rostova, tax consultant and head of the outsourcing firm KLYUCH KOMMERTSII, in conversation with Argument Media.

Practicing accountant Larisa Zakharchenko believes the regime is particularly popular among individual entrepreneurs without employees: