Information on changes in taxation from 01.01.2025

Dear customers!

Please be advised of important changes to the way our services will be taxed beginning January 1, 2025.

Legal basis

In accordance with:

• paragraph 1 of Article 143 of the Tax Code of the Russian Federation,
• paragraph 72 of Article 2 of Federal Law No. 176-FZ dated 12.07.2024,

all organizations and individual entrepreneurs applying the simplified taxation system are recognized as payers of value added tax (VAT) from 1 January 2025.

What this means for customers

1. All prices shown on the website are exclusive of VAT.
2. From 01.01.2025, VAT at the rate of 5% will be additionally applied to the cost of services (goods, works, etc.).
3. In the invoices issued, VAT will be marked as a separate line.

Example of calculation

If the cost of the service is supposedly 1000 rubles:

• Until 31.12.2024: total amount payable = 1000 rubles.
• From 01.01.2025: total amount payable = 1000 rubles + 50 rubles (VAT 5%) = 1050 rubles.

Advantages for legal entities

For organizations-payers of VAT at the general rate there is an opportunity to deduct the input VAT on our services (goods, works, etc.) in accordance with the provisions of Articles 171 and 172 of the Tax Code of the Russian Federation.

Document turnover

From 01.01.2025 all closing documents will be executed with VAT, including:

• acts of work performed,
• invoices,
• or UTD.

If you have any questions, please contact the support or accounting departments.