🚨 Five Days Until Tax Deadline: Why PSN Entrepreneurs Need to Urgently Check Their 2025 Income?

For individual entrepreneurs on PSN (or combining it with USN), the end of May is a critical settlement period. Due to legislative changes, it is necessary to verify the legitimacy of using the patent before June 1 to avoid automatic transfer to the general taxation system (OSNO) retroactively.

⚖️ Key Criteria and Regulatory Framework

In the current tax period, the income limit for PSN is 20 million rubles. At the same time, the Federal Tax Service evaluates revenue for the preceding year, 2025. If in 2025 turnover exceeded 20 million rubles, the right to the patent is considered lost from January 1, 2026. Federal Law No. 104-FZ allows entrepreneurs who have lost the right to a patent to retroactively switch to USN (or change the object of taxation). This must be done strictly before June 1, 2026.

⏳ Consequences of Missing the Deadline

If the limit is exceeded and the notification is not submitted, from January 1, 2026, OSNO will be applied automatically if USN was not connected as the main system. This entails:
• Additional VAT assessment on all sales for the past 5 months;
• Additional personal income tax assessment on the entrepreneur's income instead of the fixed patent cost;
• Fines and penalties for late filing of declarations and non-payment of taxes.


For retail trade, public catering, and logistics, such a recalculation means a critical financial burden.

🔍 Hidden Income: What to Include in the Limit Calculation

When calculating total income for 2025, it is important to consider indicators that the Federal Tax Service sums automatically:
• Revenue from marketplaces: the total sales amount before deducting commissions, logistics, and platform deductions is considered, not the actual receipt to the account;
• Trade acquiring: the bank commission is fully included in taxable income (calculation is based on amounts in receipts);
• Combination of PSN + USN: to check the limit, income from both special regimes is summed.


✔️ Checklist for Entrepreneurs

1. Generate statements, marketplace reports, and income and expense ledgers for the entire 2025.
2. Calculate the exact total income including commissions and deductions.
3. If the final figure equals or exceeds 20 million rubles — submit a notification to the Federal Tax Service before June 1 through the entrepreneur's personal account or in person at the inspectorate.

⏱ The window of opportunity closes on June 1. What to do if you are on the verge of the limit? Self-calculation in a hurry is the main source of additional assessments. If you have doubts about even one marketplace transaction or do not know how to correctly combine income, do not take risks. During an urgent consultation, we will review your reports, accurately calculate your total income according to Federal Tax Service rules, and, if necessary, help you send a correct notification before the window closes.

➡ Get a consultation