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Taxation
Everything about taxes: types, rates, and payment procedures
A taxation system is the set of taxes, duties, and mandatory contributions that legal entities, individual entrepreneurs (including those applying the professional income tax), and self-employed persons are required to pay to the state in accordance with the Tax Code of the Russian Federation.
What is a Taxation System?
Relationship model between TrendAgent and the Agency
According to the terms of the public offer (key provisions: clauses 1.12, 4.1, 6.1−6.2), the following parties and obligations are involved:
Real estate agency (principal) — the agency that accepts the terms of this Offer and authorizes TrendAgent to act on its behalf and in its interests.
Principal
1
Сommission agent
TrendAgent (commission agent) — acts as an intermediary, operating in its own name but in the interests of and at the expense of the agency.
2
Buyer
Developer (buyer) — purchases services related to finding and attracting buyers for real estate properties.
3
Interaction scheme
General Tax Regime
The General Tax Regime (GTR) is the default taxation regime applied if a company or an individual entrepreneur (IE) does not submit a notification for transition to one of the special tax regimes.
Applicable for: LLCs / JSCs / Individual Entrepreneurs
Who can use the General Tax Regime
VAT
Companies or IEs under the General Tax Regime pay VAT at the rate of 20%. You can find more details on this matter by following the link.
Agency Income
The remuneration (income) of a real estate agency is the total amount paid by the developer under the transaction, including TrendAgent’s commission remuneration, net of VAT.
IE
Revenue Recognition Date
The date of revenue recognition depends on the legal form of the agency and the type of fast payment.
To verify the actual date of funds credited by the Developer to TrendAgent’s settlement account, please contact customer support.
Agency Expenses
The commission remuneration amount payable to TrendAgent, net of VAT.
Expense Recognition Date
The relevant date is the date of the Commissioner’s report.
Basic Tax Rate
The applicable tax rate depends on the legal form of the agency.
IE
IE
Tax and Reporting Periods
The tax and reporting periods determine when the agency is required to accrue and pay taxes, as well as submit tax returns. The procedure depends on the agency’s legal form.
Procedure and Deadlines for Tax Payments
Tax payment depends on the legal form of the agency and is made within the framework of the Unified Tax Payment (UTP) system.
IE
IE
Tax Reporting and Deadlines for Submission of Tax Returns
The procedure for tax payment and reporting depends on the taxpayer’s legal form.
Examples of Tax Base Calculation for an Agency under the GTR
Standard payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 30.04.2025
Date of approval of the Commissioner’s report — 20.05.2025
Date of payment of the agency’s remuneration — 28.05.2025
Income for the agency — 169 500,00 ₽
Revenue recognition date:
  • company 20.05.2025
  • IE 30.04.2025
Expense — 29 057,14 ₽
Expense recognition date — 20.05.2025
Fast payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 23.05.2025
Date of approval of the Commissioner’s report — 23.05.2025
Date of payment of the agency’s remuneration — 23.05.2025
Income for the agency — 169 500,00 ₽
Revenue recognition date:
  • company 23.05.2025
  • IE 23.05.2025
Expense — 29 057,14 ₽
Expense recognition date — 23.05.2025

Key details


Standard payment


Standard payment


Transaction amount including VAT

203 400,00 ₽

203 400,00 ₽

Payment date from the Developer

30.04.2025

23.05.2025

Date of approval of the Commissioner’s report

20.05.2025

23.05.2025

Date of payment of the agency’s remuneration

28.05.2025

23.05.2025

Income for the agency

169 500,00 ₽

169 500,00 ₽

Revenue recognition date

company 20.05.2025

IE 30.04.2025

company 23.05.2025

IE 23.05.2025

Expense

29 057,14 ₽

29 057,14 ₽

Expense recognition date

20.05.2025

23.05.2025

Simplified Tax System
The Simplified Tax System (STS) is a special tax regime designed for small and medium-sized businesses, where several different taxes are replaced with a single primary tax.
Applicable to: LLCs, JSCs, and individual entrepreneurs.
Who can use STS
VAT
Organizations and individual entrepreneurs under STS are generally exempt from VAT payments. However, in certain cases, VAT may still apply at a rate of 5 (7)% or 20%. More details are available via the link.
Simplified Tax System
«Income»
Agency income
The amount of compensation from the Developer for a transaction, including TrendAgent’s commission fee, excluding VAT.
Date income is recognized
Loan — the date funds are credited from the Developer to TrendAgent’s bank account.

 Factoring — the date funds are credited from LLC TREND GROUP to the bank account will be considered the recognition date.

Tip: To check when the Developer’s payment was credited to TrendAgent’s account, you can contact customer support.
Base tax rate
The standard tax rate is 6%.
In some regions, reduced rates may apply if established by local authorities.
Tax and reporting periods
Tax and reporting periods determine when the agency must calculate and pay taxes, as well as submit tax reports.

  • Tax period: calendar year
  • Reporting periods: Q1, half-year, 9 months
Tax payment procedure and deadlines
  • Advance payments — quarterly, no later than the 28th day of the month following the reporting quarter.
  • Year-end payments:

— for organizations — no later than March 28 of the following year,
—  for individual entrepreneurs — no later than April 28 of the following year.

Payments are made as part of a single tax payment (STP).
Reporting and tax declaration deadlines
  • STS annual declaration:
  • Organizations — no later than March 25 of the year following the reporting year.
  • Individual entrepreneurs — no later than April 25 of the following year.
  • Tax payment notifications:
  • Submitted quarterly, no later than the 25th day of the month following the quarter: April 25, July 25, October 25.
  • No notification is required at year-end.
Examples of calculating the tax base for agencies under STS "Income"
Standard Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income:
  • With 20% VAT – 169 500,00 ₽
  • With 5% VAT – 193 714,29 ₽
  • Without VAT – 203 400,00 ₽
Income recognition date — 30.04.2025
Fast Payout
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income:
  • With 20% VAT — 169 500,00 ₽
  • With 5% VAT — 193 714,29 ₽
  • Without VAT — 203 400,00 ₽
Income recognition date:
  • Loan — 23.05.2025
  • Factoring — the date funds are credited to the bank account



Standard Payment


Fast Payout


Transaction amount including VAT

203 400,00 ₽

203 400,00 ₽

Payment date from Developer

23.05.2025

23.05.2025

Commission agent’s report approval date

23.05.2025

23.05.2025

Agency payment date

28.05.2025

23.05.2025

Agency income

With 20% VAT – 169 500,00 ₽

With 5% VAT – 193 714,29 ₽

Without VAT – 203 400,00 ₽

With 20% VAT – 169 500,00 ₽

With 5% VAT – 193 714,29 ₽

Without VAT – 203 400,00 ₽

Income recognition date

23.05.2025

Loan – 23.05.2025

Factoring - the date funds are credited to the bank account

Simplified Tax System
«Income Minus Expenses»
Agency income
The amount of compensation from the Developer for a transaction, including TrendAgent’s commission fee, excluding VAT.
Date income is recognized
Loan — the date funds are credited from the Developer to TrendAgent’s bank account.

Factoring — the date funds are credited from LLC TREND GROUP to the bank account will be considered the recognition date.
Date of expense
The date of the commission agent’s report (the date of withholding).
Agency expense
The expense is the amount of TrendAgent’s commission fee, excluding VAT.
Base tax rate
The standard tax rate is 15%.
The minimum tax is 1% of annual income.
It applies if:
  • the tax calculated at 15% (or regional rate) is less than 1% of income, or
  • the company/individual entrepreneur reports a loss at year-end.
Tax and reporting periods
Tax and reporting periods define when the agency must calculate and pay taxes, as well as file tax reports.
  • Tax period: calendar year
  • Reporting periods: Q1, half-year, 9 months
Tax payment procedure and deadlines
Advance payments — quarterly, no later than the 28th day of the month following the reporting quarter.
Year-end payments:
  • for organizations — no later than March 28 of the following year.
  • for individual entrepreneurs — no later than April 28 of the following year.
Payments are made as part of a single tax payment (STP).
Reporting and tax declaration deadlines
  • STS annual declaration:
  • Organizations — no later than March 25 of the year following the reporting year.
  • Individual entrepreneurs — no later than April 25 of the following year.
  • Tax payment notifications:
  • Submitted quarterly, no later than the 25th day of the month following the quarter: April 25, July 25, October 25.
  • No notification is required at year-end.
Examples of calculating the tax base for agencies under STS "Income Minus Expenses"
Standard Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income:
  • With 20% VAT – 169 500,00 ₽
  • With 5% VAT – 169 500,00 ₽
  • без VAT – 169 500,00 ₽
Income recognition date — 30.04.2025
Agency expense:
  • With 20% VAT – 29 057,14 ₽
  • Without VAT (VAT 5(7)%) – 30 510,00 ₽
Expense recognition date — 20.05.2025
Fast Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income:
  • With 20% VAT - 169 500,00 ₽
  • With 5% VAT - 169 500,00 ₽
  • Without VAT - 169 500,00 ₽
Income recognition date — 23.05.2025
Agency expense:
  • With 20% VAT - 29 057,14 ₽
  • Without VAT (VAT 5(7)%) — 30 510,00 ₽
Expense recognition date:
Loan – 23.05.2025
Factoring – the date funds are credited to the bank account



Standard Payment


Fast Payment


Transaction amount including VAT

203 400,00 ₽

203 400,00 ₽

Payment date from Developer

30.04.2025

23.05.2025

Commission agent’s report approval date

20.05.2025

23.05.2025

Agency payment date

28.05.2025

23.05.2025

Agency income

With 20% VAT – 169 500,00 ₽

With 5% VAT – 193 714,29 ₽

Without VAT – 203 400,00 ₽

With 20% VAT – 169 500,00 ₽

With 5% VAT – 193 714,29 ₽

Without VAT – 203 400,00 ₽

Income recognition date

30.04.2025

23.05.2025

Agency expense

With 20% VAT – 29 057,14 ₽

Without VAT (VAT 5(7)%) – 30 510,00 ₽

With 20% VAT – 29 057,14 ₽

Without VAT (VAT 5(7)%) – 30 510,00 ₽

Expense recognition date

20.05.2025

Loan – 23.05.2025

Factoring - the date funds are credited to the bank account

Automated Simplified Taxation System
AUSN is an experimental tax regime for small businesses.

Starting from January 1, 2025, the AUSN regime can also be applied by real estate agents operating under service agreements. The regime is designed to simplify the tax burden and reporting requirements. Businesses under AUSN are exempt from most taxes, including social insurance contributions. More information about this system is available via the link.
VAT
Businesses under AUSN are not VAT payers.
Agency Income
The amount of the Developer’s remuneration under the transaction, including TrendAgent’s commission remuneration, is stated net of VAT.
Revenue Recognition Dates
Loan transactions: The revenue recognition date under AUSN is determined by whichever of the following events occurs first:
  • The date when funds from TrendAgent are credited to the agency’s settlement account;
  • The date of TrendAgent’s commission fee (i.e., the date of approval of the Commissioner’s report).

Factoring: The revenue recognition date is the date when funds are credited to the agency’s settlement account.
Expenses under AUSN "Income minus Expenses"
The expense is the amount of TrendAgent’s commission remuneration, net of VAT.
Expense Recognition Date under AUSN "Income minus Expenses"
The expense recognition date is considered to be the date of the Commissioner’s report (the date of withholding).
Basic Tax Rate
  • AUSN "Income" tax rate: 8%
  • AUSN "Income minus Expenses" tax rate: 20%, with a minimum income tax of 3%
Tax and Reporting Periods
Tax and reporting periods determine the deadlines by which the agency must accrue and pay taxes, as well as submit tax returns.

  • Tax period: Calendar month
  • No separate reporting periods
Procedure and Deadlines for Tax Payments
Taxes are calculated by the Federal Tax Service (FTS) automatically. For this purpose, the tax authority receives information:
  • from banks (regarding transactions on the settlement account),
  • from the taxpayer’s online account (regarding non-cash income and expenses). TrendAgent’s remuneration is entered into the taxpayer’s online account by the agency itself, and a payment receipt is generated for the corresponding amount.
The notification of the tax amount payable is sent to the taxpayer no later than the 15th day of the month following the calculation month.
Tax payments are made monthly, no later than the 25th day of the following month, as part of the Unified Tax Payment (UTP).
Reporting and Deadlines for Tax Returns
Under AUSN, taxpayers do not submit any special tax returns. Reporting is maximally simplified — all necessary data is automatically received by the tax authority from online cash registers, banks, and the taxpayer’s online account.
Examples of Tax Base Calculation for an Agency under the AUSN
Standard payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 30.04.2025
Date of approval of the Commissioner’s report — 20.05.2025
Date of payment of the agency’s remuneration — 28.05.2025
Income for the agency — 203 400,00 ₽ - net of VAT
Revenue Recognition Date:
  • 20.05.2025 на 30 510 ₽ CR TrendAgent
  • 28.05.2025 на 172 890 ₽.
Expenses under AUSN "Income minus Expenses" — 30 510,00 ₽
Expense Recognition Date under AUSN "Income minus Expenses" — 20.05.2025
Fast payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 23.05.2025
Date of approval of the Commissioner’s report — 23.05.2025
Date of payment of the agency’s remuneration — 23.05.2025
Income for the agency — 203 400,00 ₽ – net of VAT
Revenue Recognition Date:
  • Loan – 23.05.2025 -203 400 руб.
  • Factoring – the date of receipt of funds into the settlement account.
Expenses under AUSN "Income minus Expenses" — 30 510,00 ₽
Expense Recognition Date under AUSN "Income minus Expenses" — 23.05.2025

Key details


Standard payment


Fast payment


Transaction amount including VAT

203 400,00 ₽

203 400,00 ₽

Payment date from the Developer

30.04.2025

23.05.2025

Date of approval of the Commissioner’s report

20.05.2025

23.05.2025

Date of payment of the agency’s remuneration

28.05.2025

23.05.2025

Income for the agency

203 400,00 ₽ - net of VAT

203 400,00 ₽ - net of VAT

Revenue Recognition Date

20.05.2025 на 30 510 ₽ CR TrendAgent

28.05.2025 на 172 890 ₽

Loan — 23.05.2025 -203 400 ₽

Factoring — the date of receipt of funds into the settlement account.

Expenses under AUSN "Income minus Expenses"

30 510,00 ₽

30 510,00 ₽

Expense Recognition Date under AUSN "Income minus Expenses"

20.05.2025

23.05.2025

Professional Income Tax
Professional Income Tax (PIT) is a special tax regime for self-employed individuals, currently implemented on an experimental basis across all regions of Russia until December 31, 2028.
Applicable to: self-employed individuals / individual entrepreneurs under PIT.
Who can use PIT
VAT
Agencies under PIT are not VAT payers
Agency income
The amount of compensation from the Developer, including TrendAgent’s commission fee.
Dates income is recognized
Loan — income under PIT is recognized on the last day of the month in which TrendAgent received funds from the Developer.
Factoring — the date the funds are actually credited to the agency’s bank account.
Base tax rate
6% — on income received from legal entities and individual entrepreneurs.
Tax period
The tax period is one month.
Tax payment procedure and deadlines
Tax is calculated automatically in the "My Tax" mobile application, based on receipts generated.
  •   A tax notification is sent to the app by the 12th day of the month following the month income was received.
  •  Tax must be paid monthly, no later than the 28th day of the same month.
Reporting and tax declaration deadlines
Agencies under PIT do not file any special tax returns for professional income tax.
Examples of calculating the tax base for agencies under PIT
Standard Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income — 203 400,00 ₽ – net of VAT
Income recognition date — 30.04.2025
Fast Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income — 203 400,00 ₽ - net of VAT
Income recognition date:
  • Loan — 31.05.2025
  • Factoring — the actual date funds are credited to the agency’s bank account



Standard Payment


Fast Payment


Transaction amount including VAT

203 400,00 ₽

203 400,00 ₽

Payment date from Developer

30.04.2025

23.05.2025

Commission agent’s report approval date

20.05.2025

23.05.2025

Agency payment date

28.05.2025

23.05.2025

Agency income

203 400,00 ₽ - net of VAT

203 400,00 ₽ - net of VAT

Income recognition date

30.04.2025

Loan— 31.05.2025 

Factoring - the actual date funds are credited to the agency’s bank account

FAQ