The State Duma received a draft federal law on 2 October 2026 introducing significant amendments to the Tax Code of the Russian Federation (NK RF) concerning administrative liability for tax violations. The bill proposes substantial increases in existing fines for non-compliance with tax registration, reporting, and payment obligations, and introduces entirely new penalty categories specifically targeting operators of digital platforms. Under the proposed Article 126.1 NK RF, platform operators facilitating transactions between sellers and buyers could face fines of up to 5% of transaction volume for failing to transmit required transaction data to tax authorities in the prescribed format and timeline. Additionally, the bill raises the maximum penalty for repeated failure to submit tax returns from 100,000 to 500,000 rubles and introduces a graduated scale for late payment interest based on the duration of arrears. The explanatory memorandum cites the need to strengthen tax administration in the digital economy and close revenue leakage from platform-mediated commerce.
Key Takeaways
- Platform Operator Liability: Digital marketplace and aggregator operators face new, revenue-based penalties for non-transmission of seller transaction data, shifting compliance burden onto platform infrastructure.
- Escalated Fine Regime: Across-the-board increases in Tax Code fines, particularly for repeat offenses, signal a stricter enforcement posture and higher cost of non-compliance for all taxpayers.
- Legislative Timeline: The bill is expected to undergo first reading in the autumn 2026 session; if adopted, most provisions would enter into force on 1 January 2027, giving operators a narrow window to upgrade reporting systems.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement