As of early October 2026, 472,480 companies and entrepreneurs in Russia utilize the Automated Simplified Taxation System (AUSN), representing 5.9% of active businesses. Data from the Tochka Bank online accounting service indicates that the regime is most prevalent in scientific research, IT, and retail sectors.
The adoption of AUSN has been driven by recent tax reforms, including a reduction in the VAT exemption threshold for the standard simplified tax system (USN) from 20 million rubles to 60 million rubles annually. AUSN allows businesses with up to five employees and annual revenues of up to 60 million rubles to operate without VAT and simplifies tax accounting.
The transition statistics show that 55.2% of businesses moved to AUSN from the standard USN, while 18.6% switched from a combination of USN and the patent system. Overall, 55.9% of those adopting AUSN are individual entrepreneurs, and 44.1% are legal entities.
The influx to the regime significantly outpaces departures: 470,500 entities have adopted AUSN, while 15,200 have left it. Analysts note that while the entry process is flexible, exiting the regime is restricted by specific rules, often requiring businesses to wait until the start of the next calendar year unless they violate eligibility criteria.
