AUSN for sellers on marketplaces

Due to the increased tax burden on businesses starting in 2026, many entrepreneurs are considering switching to a relatively new tax regime — AUSN.

We have been using it since the founding of Torgstat in 2022 and have accumulated experience we want to share.

The AUSN tax regime is quite simple to use, but it has many pitfalls.

Key Features

Revenue – 8% (vs. 6% on standard USN)

Revenue minus Expenses – 20% (vs. 15%)

Number of full-time employees — no more than 5 people

Turnover – up to 60 million rubles

No VAT

No insurance premiums

Minimum reporting

AUSN can only be used through an accredited bank. We started with Tochka bank (and are still quite satisfied with it; here is our referral link). At that time, it was one of four banks for entrepreneurs; now there are significantly more.

Each transaction in the bank must be labeled as "income," "expense," or "non-tax base." The bank automatically identifies some transactions, but far from all. If there are many transactions, this can be tedious, especially since the bank is not particularly keen on developing this interface.

For each employee, you must submit personal income tax reports through the bank. However, the bank calculates the tax only at a 13% rate. If your ruble amount "fluctuates" from month to month due to fractional sums or you cross the 15% threshold, an error may accumulate by the end of the year. Therefore, it is important to transfer the amount from a reliable accounting program in the report.

If the bank silently sends some reports to the Federal Tax Service, this does not guarantee that the report was correctly accepted. We recommend regularly checking this in the special AUSN personal account on the Federal Tax Service website to avoid unpleasant surprises.

Limitations

You cannot hire a tax non-resident as a staff member. That is, you cannot work, for example, from Dubai for more than 180 days a year under this regime. The problem can be partially solved by engaging self-employed contractors to complete business tasks — this restriction does not apply to them.

The limit of 5 employees also includes contractors under civil law contracts, so you cannot bypass it this way either.

Insurance Premiums

Under AUSN, there are no insurance premiums at all. You only pay contributions for "workplace injuries": in 2026 — 2,959 rubles for all employees. We recommend paying them in full in January to avoid accidental penalties and fines from the Social Insurance Fund during the year.

Accounting

Not all accounting services support AUSN; we have used 1C from the very beginning. It is a complex and not very user-friendly tool, but every accountant knows it, and it has extensive capabilities.

It can work with AUSN, but sometimes there are bugs that go unfixed for years. For example, we experienced "duplication" of transactions due to the simultaneous use of "direct bank" and a special exchange channel for AUSN between the bank and 1C — ultimately, we had to completely disable the second channel.