Current aspects of the calculation and payment of taxes and contributions by taxpayers applying the simplified taxation system in 2025

The article reflects the issues of application of the norms of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) in 2025 by taxpayers using a special tax regime - the simplified taxation system (hereinafter referred to as the Simplified taxation system), including the calculation and payment of value added tax (hereinafter referred to as VAT), insurance premiums under Chapter 34 of the Tax Code The Russian Federation. Attention is drawn to the rules of invoicing by STS payers in different situations, it is indicated which method of tax optimization will no longer work in the new conditions. The authors concluded that small and medium-sized businesses (hereinafter referred to as SMEs) will increase not only the tax burden, but also the burden on insurance premiums from the new year.