Since 2026, small businesses in Russia using the simplified tax system (USN) have become VAT payers. The threshold for exemption has been reduced to 20 million rubles per year. Companies now face the choice of a 5% or 7% VAT rate without deductions, or a 22% rate with the right to claim deductions.
Effective VAT management requires timely processing of incoming documents. Manual handling often leads to lost deductions. Experts recommend transitioning key suppliers to Electronic Document Management (EDM) systems, which provide structured XML files that do not require additional recognition.
For documents outside of EDM, companies should centralize receipt via a single email or messenger bot. Automation tools can then extract data using OCR and language models, verify arithmetic, check tax requisites against Federal Tax Service data, and identify document types to prevent errors.
AI plays a specific role in normalizing document layouts and matching supplier product names with internal databases. However, final verification remains with the accountant. Automated systems should flag duplicates, handle corrections, and reconcile bank payments with received documents to ensure tax compliance.
