What systems can be combined with

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Paid quarterly, a declaration must be submitted once a year. VAT : 0, 10 or 20. The amount depends on the type of activity, in some cases preferential rates are applied . You can get an exemption from VAT if you earned less than 2 million ₽ per quarter. The calculation is made monthly, the report is sent every quarter.


Tax on property used for work - from 0 to 2.2%. Paid annually, no report required. Who it is suitable for: Businesses with high annual turnover and a large number of employees. How to switch. When registering a brazil telegram data business, the OSNO is assigned automatically. And to switch to this regime from another, you need to notify the Federal Tax Service no later than January 15 of the current year.


: PSN. PSN, or patent taxation system Under this system, an entrepreneur pays for a patent — a permit to conduct his business. A separate patent is required for each area of ​​activity. One person can obtain several permits; the state does not limit their number. Patents are issued for any period, but not less than one month.