On 7 October 2026, the Federal Tax Service of Russia approved the updated form of the corporate profit tax declaration (Form No. 03-OP) by Order No. ED-7-3/987@ dated 6 October 2026. The new form applies to tax periods starting from 1 January 2026 and must be used for the annual declaration due by 28 March 2027. Key changes include additional lines for reporting income and expenses related to the special administrative regions (Zaporozhye, Kherson, DPR, LPR), new codes for tax incentives under the “Development of the Far East” program, and revised sections for controlled foreign company (CFC) income attribution under Article 309.1 of the Tax Code. The FNS also introduced mandatory electronic submission via the Telecom Operator (EDO) for all organizations, eliminating paper filing entirely. Transition guidance and updated XML schemas are available on the FNS portal.
Key Takeaways
- New Regional Reporting Lines: Separate sections for revenue and expenses attributable to the new constituent entities of the Russian Federation ensure proper allocation of tax base between regional budgets.
- Enhanced CFC Disclosure: The declaration now requires detailed breakdown of CFC income by country, type of income, and applicable tax treaty benefits, aligning with BEPS Action 3 recommendations.
- Mandatory Electronic Filing: All taxpayers, including small businesses, must submit via authorized EDO operators; paper submissions will be rejected and treated as non-filed, triggering penalties under Article 119.
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