On 4 September 2026, the Federal Tax Service confirmed that businesses and tax agents may now submit notifications of calculated personal income tax (NDFL) amounts ahead of the statutory deadlines. This change, effective immediately, provides flexibility for payroll departments to align tax reporting with internal accounting cycles. The measure responds to industry requests for greater predictability in cash flow management related to the Unified Tax Account (ENS).
Key Takeaways
- Voluntary Early Submission: Tax agents can file NDFL notifications before the standard deadlines (typically the 25th of the month following payment) without penalty, allowing earlier crediting to the ENS.
- No Mandatory Requirement: Early filing remains optional; standard deadlines remain unchanged for those who prefer existing schedules.
- ENS Integration: Early notifications accelerate the allocation of funds within the Unified Tax Account, reducing the risk of arrears and automated penalties for late payment.
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