The updated form for notification on application of the simplified tax system came into force

The Federal Tax Service announced that, effective July 31, 2026, the amended Form 26.00‑О for notifying the application of the Simplified Tax System (USN) has become mandatory for all eligible taxpayers. This updated form introduces several structural changes: a new column for indicating the chosen tax rate (15% or 12%), an expanded section for detailing object‑specific income, and a mandatory field for specifying the accounting software used. The revision also standardizes the method of electronic filing, requiring submissions through the official FNS online portal rather than paper forms. Instructions accompanying the form clarify the method for calculating the taxable base, including permissible deductions for aggregated income and social contributions. The agency emphasized that failure to use the revised form may result in processing delays or rejection of the notification. Additionally, a dedicated FAQ was published, addressing common queries about deadline extensions, data entry errors, and integration with the Unified State Information System. taxpayers were advised to review the changes well before the upcoming filing deadline in August, ensuring compliance and uninterrupted access to USN benefits.

https://data.nalog.ru/rn77/news/activities_fts/16639382