On 29 October 2026, the Federal Tax Service unveiled a new digital service — the “Counterparty Risk Assessment” module — integrated into the taxpayer’s Personal Account on the FNS portal. The service allows legal entities and individual entrepreneurs to evaluate potential tax risks associated with a counterparty before signing a contract. By entering the counterparty’s INN (Taxpayer Identification Number), the system analyzes over 30 parameters, including tax arrears, participation in VAT fraud schemes, presence in the “risky taxpayer” register, frequency of address changes, and court decisions on tax crimes. The output is a color-coded risk score (green, yellow, red) with a detailed report. The FNS stated that using this service demonstrates due diligence and may mitigate liability under Article 54.1 of the Tax Code (secondary tax liability) if a counterparty later turns out to be a “fly-by-night” company.
Key Takeaways
- Due Diligence Defense: A documented pre-contract check via the official FNS service serves as strong evidence of good faith in disputes over secondary VAT liability.
- Real-Time Data: The service draws from live FNS databases, including the Unified State Register of Legal Entities (EGRUL), tax arrears registry, and court decisions, ensuring up-to-date risk profiles.
- Integration Potential: The FNS plans to release an API for ERP integration, enabling automated risk checks within procurement workflows.
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