Russia

On 12 August 2026, FNS highlighted its continued efforts to combat tax fraud through advanced analytics and inter‑agency cooperation. The report details the deployment of big‑data algorithms to detect suspicious transaction patterns, the integration with the Unified State Register of Legal Entities, and coordinated actions with the Federal Customs Service. Recent enforcement operations recovered over

On 12 August 2026, FNS reminded taxpayers that before 1 September 2026 they should convert their existing Electronic Declaration of Income (EDE) to the updated format required by the new reporting portal. The transition aims to improve data validation and reduce manual corrections. The notice emphasizes that non‑compliance may trigger audits and penalties, and it

On 11 August 2026, FNS clarified the procedure for pilots to receive tax notifications regarding their aviation activities. The guidance outlines the categories of income subject to reporting, the required documentation, and the timeline for issuance of tax notices. It also explains the appeal process if a pilot contests the assessed tax liability. Key Takeaways

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