What actually changed for businesses. From January 1, 2026, it is not the payment method that changed, but the cost of infrastructure. The state imposes 22% VAT not on the purchase or money transfer, but on services for accepting payments by bank cards.

⚖️ What happened legally

Services related to bank card servicing have been excluded from the VAT exemption.

Now 22% VAT applies to:
‣ acquiring
‣ processing
‣ card issuance and maintenance
‣ technological services within card infrastructure

At the same time, transfers between accounts, including SBP (Fast Payment System), remain VAT-free.

The key criterion is simple:

If the service is related to the movement of money in an account → the exemption remains.
If it is a service around the card and its acceptance → VAT arises.


💳 What is now subject to VAT

The entire "card cycle" falls under the tax:
‣ acquiring bank commission
‣ transaction processing
‣ interbank card fees
‣ paid card maintenance
‣ processing services

Important: VAT is charged not on turnover, but on the bank's commission. But this is what creates the cost increase effect.

📌 What remains VAT-free

The exemption is retained for:
‣ opening and maintaining accounts
‣ transfers between accounts
‣ SBP (including QR payments)
‣ deposits and currency transactions

If the payment is made as a transfer → no tax arises.
If through card infrastructure → it arises.

🔖 Important to remember

From 2026, a simple rule applies:

Acquiring (card payments) — commission + 22% VAT on top.
SBP (QR transfers) — only commission, no VAT.

The difference is not in the payment method, but in the infrastructure for processing the payment.

🪙 Where businesses lose money

For example:

Daily revenue — 20,000 RUB
Acquiring 1.7% = 340 RUB
VAT 22% on commission ≈ 75 RUB

Total deductions — 415 RUB
Amount credited to account ≈ 19,595 RUB

Through SBP (0.4% without VAT) the account will receive ≈ 19,920 RUB

The difference is about 325 RUB per day. With 200,000 RUB monthly turnover, that's about 40,000 RUB per year.

For simplified tax system (without VAT or with 5% VAT), patent system, and automated simplified tax system, this is a direct reduction in margin.
For general system and simplified tax system (with 22% VAT), formally VAT can be deducted, but the increase in gross commission and cash flow effect remain.

🧮 What should businesses do

Panic → no.
Recalculate the model → yes.

1. Review contracts with banks and check how VAT is allocated.
2. Recalculate the actual share of cards and SBP in revenue.
3. Actively develop SBP as the main channel.
4. For those working under the classic system with VAT — correctly set up input VAT accounting.
5. For special regimes without VAT — account for increased commissions in pricing.

This is not a "new tax on purchases." It is a tax on card acceptance infrastructure. And the question now is not whether to pay or not, but how to rationally structure the payment model.

🎯 The main point

22% VAT is not a disaster. It is a signal to rethink your payment strategy. Those who leave everything as is will lose profit. Those who recalculate the model will preserve it.

If you want to understand how the new commission structure will affect your business specifically — we will analyze the numbers and advise on the optimal scenario.

➡ Consult