On 30 September 2021, the Russian Ministry of Finance (MinFin) published General Guidelines for Budgetary, Tax and Customs and Tariff Policies for 2022 and the planning period of 2023 and 2024.

These guidelines list one of the structural changes in the tax policy of Russia – the launch of the new simplified tax regime STS.online (rus.: УСН.онлайн). Under this regime, small businesses …