Organizations may submit a notice of transition to the simplified tax system (STS) effective January 1, 2027, up to and including December 31, 2026. BELTA reported this to the Ministry of Taxes and Fees.

Organizations may apply the STS from January 1, 2027, provided they simultaneously meet a set of conditions. For example, the average number of employees over the first nine months of 2026 must not exceed 50, and cumulative gross revenue over the same period must not exceed 2.8 million rubles. Additionally, there must be no restrictions on the use of the STS set out in paragraph 2, 4 of Article 324 of the Tax Code, taking into account the provisions of paragraph 3 of Article 324 and paragraph 6.1 of Article 327.

In addition, the notice of transition to the STS must be submitted to the tax authority at the place of registration within the prescribed deadline, using the form specified in Appendix 43 to the Ministry of Taxes and Fees decree dated January 20, 2026, No. 3 “On the calculation and payment of taxes, fees (duties), and other payments.”