The FTS published a detailed methodological guide on 20 August 2026 explaining the operational aspects of the new mandatory channel for delivering tax notifications (demands, decisions, acts) through the Gosuslugi portal (ESIA). Effective 1 September 2026, tax authorities will send all notifications electronically to the taxpayer’s ESIA account; the notification is deemed received on the day it appears in the account, or on the sixth day after posting if the taxpayer has not opened it. Taxpayers must ensure their ESIA account is verified (confirmed identity) and linked to their TIN. The guide covers technical setup, notification categories, and the procedure for disputing deemed receipt.
Key Takeaways
- Deemed Receipt Rule: Notifications are considered received on the sixth calendar day after posting to ESIA, regardless of actual viewing; this triggers appeal deadlines.
- Mandatory ESIA Verification: Only verified ESIA accounts (level “Confirmed”) can receive tax notifications; unverified accounts will cause delivery failures and potential penalties.
- Opt-Out Not Permitted: Taxpayers cannot choose paper mail as an alternative; electronic delivery via ESIA is the sole legal channel from 1 September 2026.
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.
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