Russia

The Federal Tax Service (FTS) of Russia has mandated that operators of innovation centers submit lists of resident companies for inclusion in the Unified Register of Small and Medium Enterprises (SMEs) between 1 September and 5 September 2026. This requirement stems from recent amendments to the Federal Law on Innovation Centers and the SME Register, […]

Starting 1 September 2026, the Federal Tax Service introduces a revised procedure for submitting tax and contribution notifications, as outlined in the updated Order of the FTS No. ED-7-8/[@@]. The new rules consolidate the filing of notifications for corporate profit tax, VAT, personal income tax, and insurance contributions into a single electronic format via the

The FTS has issued detailed guidance on the application of the transport tax exemption for agricultural commodity producers, as provided by Article 361.1 of the Tax Code of the Russian Federation. The clarification addresses the definition of “agricultural producer” (requiring at least 70% of revenue from agricultural sales), eligible vehicle categories (self-propelled machines, trailers used

On 26 August 2026, the Government of the Russian Federation adopted Resolution No. [@@] establishing a package of tax and contribution relief measures for individual entrepreneurs and organizations suffering direct damage from unmanned aerial vehicle (UAV) attacks in border regions. The measures include: (1) a six-month deferral of tax and insurance contribution payments without penalties;

The Federal Tax Service, in coordination with the Social Fund of Russia (SFR), recommends that all employers and individual entrepreneurs renew their qualified electronic signature (QES) certificates before 1 September 2026 to ensure uninterrupted submission of mandatory reports (EFS-1, EFS-2, RSV) to the SFR. The recommendation follows the planned update of the SFR’s electronic document

Deputy Head of the Federal Tax Service, Andrey Konkov, presented at the All-Russian Tax Conference on 25 August 2026 the upcoming expansion of investment tax deductions under Articles 286.1 and 286.2 of the Tax Code. The federal deduction for capital expenditures on new fixed assets will increase from 10% to 15% for assets placed in

A working meeting held on 21 August 2026 in the Kherson region brought together the regional FTS department, the Ministry of Economic Development, and business associations to discuss targeted tax support for enterprises operating in the conflict-affected zone. The participants agreed on a set of measures including: extension of tax return filing deadlines by up

The Federal Tax Service has approved the new version of the personal income tax return Form 3-NDFL (Order No. ED-7-11/[@@] dated 20 August 2026) for reporting 2025 income, to be filed by 30 April 2027. The updated form incorporates changes from Federal Law No. 412-FZ (2025), including new deduction codes for long-term savings accounts (LISA),

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

On 14 August 2026, the Federal Tax Service of Russia (FNS) issued an explanatory note clarifying the most frequent mistakes taxpayers make when completing the Application for Registration of Powers of Attorney (DOP) forms. The guidance, released under the auspices of the Russian Tax Code, aims to reduce errors that lead to delays in tax