This text is an automatic translation from Русский. It was generated by AI and may contain inaccuracies.
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This text is an automatic translation from Русский. It was generated by AI and may contain inaccuracies.
Read original →The number of AUSN users doubled in 2025. Experts weigh in on the future of the automated simplified tax system beyond 2027, changing thresholds, and the role of banks and accountants in the new taxation framework.
The Automated Simplified Taxation System (AUSN), launched in Russia in 2022 as an experiment, showed sharp growth in popularity in 2025 — the number of participants nearly doubled to 43 thousand. The main growth driver is the ability to avoid VAT payment while maintaining a turnover limit of 60 million rubles, which became especially relevant after the tax reform. Experts forecast that after the experiment ends in 2027, AUSN could become the foundation for transforming the classical USN, although the regime's parameters will likely be revised.
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.
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:
"For them, AУСН is simple, but for businesses with staff it's already more complicated."
Moreover, for businesses with limited resources, AУСН becomes a way to minimize risks and speed up interactions with tax authorities and banks. Natalya Kudinova, director of "Bukhgalterskaya Kontora," emphasizes:
"Since the tax office handles tax calculations, this significantly simplifies accounting for entrepreneurs."
This is especially important for individual entrepreneurs and small companies where accounting resources are limited
The prospects for AUSN after the experiment ends in 2027 remain uncertain, but experts agree that this type of tax regime has a future.
Elena Rostova told Argument Media that the system will remain in demand, though its parameters will likely change:
"The simplified taxation system will be revised, and most likely it will transform and smoothly transition into the automated simplified taxation system. The classic simplified taxation system as it exists today will cease to exist in its current form. This is because the simplified system is currently non-transparent."
Irina Alekseeva, expert at the "Sistemny Bukhgalter" club, emphasizes that the fate of the regime will depend on tax collection rates and the economic impact of the experiment:
"The state will assess the economic effect of transitioning most taxpayers to AUSN, as well as the legitimacy of applying this tax regime and tax collection rates. This will be the deciding factor."
Lyudmila Evseeva, a tax expert and director of the company ProfBukh, adds that automated USN will most likely remain as an experimental tool designed to ease the burden on businesses. At the same time, in her view, the final decision will depend on the state of the country's financial situation and the level of control over major taxpayers.
Nearly all the experts surveyed agree that the current parameters of AUSN are not final.
Elena Rostova expects the limits to be reduced:
"Most likely, the limits will be lowered. But I would hope that the simplified taxation system remains in place."
A similar position is held by Larisa Zakharchenko: in her opinion, a downward revision of the thresholds is likely.
Irina Alekseeva expects, all else being equal, that tax rates are more likely to rise, though she points to growing economic turbulence as well as the risk that marginally profitable businesses will close and regional turnover will decline amid higher tax burdens.
Natalya Kudinova, director of Bukhgalterskaya Kontora, by contrast, doubts the thresholds will be lowered:
"Reducing the thresholds would mean fewer entrepreneurs could use AUSN, and it would hardly differ from USN at all. But raising them is quite possible."
The limited list of banks participating in the experiment is another key element of the AUSN system. To qualify for AUSN, an entrepreneur must bank with an authorized institution and cannot hold accounts at unauthorized ones.
According to Larisa Zakharchenko, entrepreneurs are generally willing to switch banks:
"There were enough banks on the list for those who decided to switch to AUSN. Many simply closed their accounts at banks 'not on the list' and opened new ones—at institutions where they could work with avtoUSN."
But this logic doesn't work for everyone. Irina Alekseeva draws attention to the credit factor: if a company has a loan from a bank that's not on the approved list, this could become an obstacle to using the regime.
"There's an additional complication here, since businesses—especially certain sectors like retail enterprises that constantly face working capital shortages—are completely leveraged with debt."
This view is shared by Natalya Kudinova, who emphasizes that switching banks isn't just a matter of service, but also involves interest rates, credit ratings, and working capital. Therefore, in the expert's opinion, expanding bank participation will increase the attractiveness of AUSN.
And this trend is already visible: Lyudmila Evseeva notes that at the end of 2025, ten additional credit institutions were announced to be joining the registry of authorized banks supporting AUSN.
Despite the name, automation doesn't eliminate the human factor. All experts emphasize: the accountant's role is changing, but not disappearing.
"Even with AUSN, you need an accountant," says Elena Rostova. "You need to monitor income and expense reporting, expense reports, and payroll. Banking services are just a technical module—they won't replace an accountant who stays in touch, helps, and explains things."
Lyudmila Evseeva believes that demand for quality accounting services won't decline—on the contrary, it will acquire new directions for development.
"Accounting professionals will face new challenges, such as monitoring the accuracy of transaction categorization by banks and promptly resolving discrepancies with tax authorities. Instead of traditional report preparation and tax return filing, there will be demand for algorithm configuration, verification of calculation accuracy, and prevention of tax penalties."
A similar position is held by Natalya Kudinova: the monthly tax period requires constant monitoring, and you can "fall off" AUSN at any moment as soon as the business stops meeting the established parameters for revenue and number of employees. That's why monitoring must be daily.
AUSN has become for small businesses not so much a technological innovation as a tool for adaptation amid tax reform. The experiment has shown that tax automation is possible, but it doesn't remove the entrepreneur's responsibility or eliminate the need for an accountant. Whether the regime will continue after 2027 remains an open question. That said, it's already clear that AUSN is setting benchmarks for the future development of simplified taxation in Russia, and many elements of this regime may form the basis for further reforms.