On 10 September 2026, the Moscow FTS Directorate organized an interactive tax literacy workshop for adolescents aged 14-17 at the “Horizon” Family Support Center, part of the federal “Financial Culture for the Next Generation” initiative (Government Resolution No. 2145-r, 2024). The session covered fundamental concepts including the structure of the Russian tax system (Federal, Regional, Local), the lifecycle of a taxpayer from INN registration at birth to pension contributions, and hands-on navigation of the “My Tax” mobile application for self-employed individuals (NPD regime). Participants completed a simulated tax return for a freelance IT services scenario, calculating 4% professional income tax, generating a QR-code invoice, and reconciling input VAT on equipment purchases. The program will expand to 200 regional centers by Q1 2027.
Key Takeaways
- Early INN Registration: The FTS emphasized that Russian citizens receive an Individual Taxpayer Number (INN) automatically at birth registration (ZAGS), enabling parents to open investment accounts (IIS/IIS-2) for children immediately, with annual contribution limits of RUB 1 million tax-free.
- Self-Employment Pathway: Teenagers aged 14+ can register as self-employed (NPD) with parental consent, accessing a simplified 4%/6% tax regime on revenue up to RUB 2.4 million annually, with zero reporting obligations beyond the mobile app.
- Digital Hygiene Focus: The curriculum includes a mandatory module on identifying phishing attempts mimicking FTS notifications, a growing threat vector with 12,000 reported cases in H1 2026 targeting young taxpayers.
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