The Federal Tax Service announced a new criterion for business fragmentation: now the creation of several persons for not crossing the threshold of 60 million rubles will be considered an offense. Acsour experts reviewed the innovation and talked about its importance for business.
The division of a business into several legal entities or sole proprietors in order to avoid paying VAT when exceeding the income threshold of 60 million rubles should be considered as a new criterion for fragmentation.
If, according to the documents, there are two legal entities with revenue of up to 60 million rubles each, but the total income of the group is more than 60 million rubles, then it is necessary to pay VAT at the rate of 5%. To determine tax liabilities, the group is considered as a single entity. Companies with projected income above 60 million rubles from 2025 will have to transfer their activities to one legal entity or change their organizational structure, which will allow calculating VAT according to the new rules.
Acsour experts note that the introduction of a new business fragmentation criterion is another step towards creating a transparent business taxation system. In addition, the number of court cases on crushing issues has increased significantly. Acsour experts recommend consulting with specialists to ensure proper business conduct in accordance with the law.
The division of a business into several legal entities or sole proprietors in order to avoid paying VAT when exceeding the income threshold of 60 million rubles should be considered as a new criterion for fragmentation.
If, according to the documents, there are two legal entities with revenue of up to 60 million rubles each, but the total income of the group is more than 60 million rubles, then it is necessary to pay VAT at the rate of 5%. To determine tax liabilities, the group is considered as a single entity. Companies with projected income above 60 million rubles from 2025 will have to transfer their activities to one legal entity or change their organizational structure, which will allow calculating VAT according to the new rules.
Acsour experts note that the introduction of a new business fragmentation criterion is another step towards creating a transparent business taxation system. In addition, the number of court cases on crushing issues has increased significantly. Acsour experts recommend consulting with specialists to ensure proper business conduct in accordance with the law.
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