On 8 October 2026, the Federal Tax Service of Russia (FNS) published comprehensive clarifications regarding the confirmation of medical expenses for the purpose of obtaining a social tax deduction under Article 219 of the Russian Tax Code. The guidance addresses long-standing ambiguities about acceptable supporting documents, electronic record-keeping, and the verification process for expenses incurred both domestically and abroad. Effective immediately, taxpayers must provide itemized invoices, contracts with medical institutions, and proof of payment bearing the taxpayer’s identification details. The FNS also confirmed that electronic copies of documents certified by the medical provider’s digital signature are now fully equivalent to paper originals, aligning with the ongoing digitalization of tax administration. These changes aim to reduce disputes and accelerate deduction processing times, which previously averaged 90 days.
Key Takeaways
- Expanded Acceptable Documentation: The new rules explicitly allow electronic medical records, telemedicine receipts, and pharmacy e-receipts as valid proof, provided they contain the patient’s full name, taxpayer identification number (INN), and the medical institution’s license number.
- Strict Timeline for Submission: Taxpayers must submit deduction claims within three years following the tax year in which expenses were paid. The FNS emphasized that late submissions will be rejected without exception, reinforcing the statutory limitation period.
- Enhanced Verification Procedures: Tax authorities will now cross-reference submitted data with the Unified State Health Information System (EGISZ) to validate the authenticity of medical services rendered, reducing fraudulent claims and ensuring compliance.
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