Russia

On 2026/08/06, the Federal Tax Service of Russia published detailed instructions on the application of the tax exemption for real estate used by farm managers. The guidance clarifies that the exemption covers land and buildings directly involved in agricultural production, provided that the entities are registered as farm managers and can present appropriate ownership documents. […]

On 2026/08/05, the Federal Tax Service of Russia announced the opening of a dedicated consultation point for employees of the NTV television network, aimed at providing targeted assistance on tax compliance and related matters. The service is located within the regional office of the Federal Tax Service in Moscow and operates during standard business hours

On 2026/08/05, the Federal Tax Service of Russia clarified the eligibility criteria for law offices seeking to apply the simplified tax regime for single‑taxpayers (УСН) within the Russian Federation. The clarification, published on the Service’s official portal, states that law firms may opt for the simplified regime provided that their aggregate annual revenue does not

On 2026/08/04, the Federal Tax Service of Russia released a recorded episode of the ‘Good Morning’ television program featuring Mikhail Sergeev, a senior tax analyst, who provided an overview of recent developments regarding tax deductions available to individual entrepreneurs and corporate taxpayers. During the broadcast, Sergeev explained that qualifying deductions may include expenses related to

On 2026/08/03, the Federal Tax Service of Russia hosted a webinar led by a senior specialist from the Federal Notification Service, focusing on the tax implications of operation control mechanisms introduced under the latest amendment to the Tax Code. The specialist detailed that the new provisions impose additional reporting obligations on entities engaged in cross‑border

The Federal Tax Service announced that, effective July 31, 2026, the amended Form 26.00‑О for notifying the application of the Simplified Tax System (USN) has become mandatory for all eligible taxpayers. This updated form introduces several structural changes: a new column for indicating the chosen tax rate (15% or 12%), an expanded section for detailing

On July 31, 2026, the Federal Tax Service (FTS) of Russia organized an informational session for the staff of the Military Personnel Department of the Federal Security Service (GMU FSSP). The presentation detailed the procedural steps required to complete payment documentation accurately, emphasizing the correct entry of payer identifiers, calculation of tax liabilities, and the

On July 30, 2026, the Federal Tax Service released a detailed procedural guide for individual entrepreneurs (IE) who operate under the Simplified Tax System (USN) and utilize mobile trading stalls equipped with online cash registers. The guide outlines the sequential steps required to obtain official registration of the cash register device within the FNS electronic

On July 30, 2026, representatives of the Moscow branch of the Federal Tax Service convened a round‑table discussion with business associations, legal experts, and fiscal analysts to explore emerging tax benefits for small and medium‑size enterprises operating within the capital. The agenda covered recent legislative amendments that introduce preferential tax rates for innovative projects, exemptions

On July 28, 2026, the Constitutional Court of the Russian Federation issued a landmark clarification regarding the application of increased tax coefficients in the calculation of land tax for certain categories of real estate. The ruling defines the precise legal thresholds that trigger the use of higher coefficient values, which are typically applied to land