Article title: USN from 2026: specifics of vat calculation and payment when exceeding limits

Since 2026, changes have entered into force in Russia that significantly transformed the procedure for applying the simplified taxation system in terms of calculating and paying value added tax. This study is devoted to the mechanism for including taxpayers on the simplified taxation system in the number of VAT payers when exceeding established income limits. The relevance of the topic is due to large-scale changes in taxation conditions for small and medium-sized businesses, which requires a detailed analysis of law enforcement practice. The paper considers the criteria for the emergence of the obligation to pay VAT, mechanisms for applying special reduced rates of 5% and 7%, the procedure for calculating the tax base and applying deductions. Special attention is paid to the transitional provisions in effect from the beginning of 2026, the rules for accounting for income to determine excess limits, and practical aspects of tax accounting. The study is based on regulatory legal acts, methodological recommendations of the Federal Tax Service of Russia, clarifications of the Ministry of Finance of the Russian Federation, and the practice of applying tax legislation in the first quarter of 2026.