Tax Reform 2025: how to optimize costs using logistics solutions from AKFA
From January 1, 2025 , significant changes in tax legislation will come into force in Russia, directly affecting companies based on the simplified taxation system (STS). Now organizations and individual entrepreneurs on the USN with an annual income of over 60 million rubles are required to calculate and pay value-added tax (VAT).
Major changes:
Income limits:
The maximum annual income for the use of USN has been increased to 450 million rubles, and the income limit for 9 months for the transition to USN is up to 337.5 million rubles.
VAT rates for USN:
With an income of up to 250 million rubles:
- 5% VAT on all revenue without the right to refund incoming VAT.
- Or the general rates of 20% and 10% with the right to deduct incoming VAT.
With an income of over 250 million rubles:
- 7% VAT on all revenue without the right to refund incoming VAT.
- Or the same 20% and 10% with the right to deduction.
Under the new tax rules, companies are striving to optimize their tax burden and maximize the opportunities for VAT refunds. In this context, AKFA logistics company offers solutions to effectively manage tax obligations in international transportation.
Advantages of cooperation with AKFA:
A variety of contractual formats: AKFA provides a choice between an agency agreement with a commission of 1.7% and a supply agreement with a commission of 4.8%. Although at first glance the supply contract may seem to be 3.1% more expensive, it allows you to set off VAT on the entire amount, which makes it more profitable under the new tax conditions.
Documentary support: Upon conclusion of the supply agreement, AKFA provides a universal transfer document (UPD), combining an invoice and a bill of lading (TORG-12) with the indication of the number cargo Customs Declaration (GTD), which simplifies accounting and confirmation of the right to deduct VAT.
Comprehensive logistics services: AKFA specializes in international transportation, customs clearance and freight forwarding from China, Turkey and Europe, providing a full cycle of services from delivery to customs clearance.
Recommendations for choosing the VAT rate and contracts:
Financial performance analysis: Estimate your company's annual revenue. If it exceeds 60 million rubles, you must select the appropriate VAT rate.
Choosing the VAT rate: When working with marketplaces where commissions include VAT, it is more profitable to apply general rates of 20% or 10% with the right to deduct incoming VAT.
Choosing the type of contract: The delivery contract with VAT allows you to deduct the tax, which reduces the overall tax burden.
Choose a delivery contract VAT is a reliable solution for tax optimization in 2025. VAT on the entire amount and properly executed documents will help your business to adapt profitably to new requirements.
Do not delay the preparation for changes in tax legislation for later! Evaluate your business's capabilities and choose the most profitable solution right now. Contact the logistics company AKFA to receive individual advice, optimize costs and ensure confidence in the future. Use AKFA's professional services to meet the year 2025 with effective tax and logistics solutions!