On 3 September 2026, Timur Shinalev, Deputy Head of the Federal Tax Service, provided an authoritative commentary on the interaction between the EKG (Unified Compliance Rating) and the Assessment Service (Servis Otsenki). Speaking at a professional forum, he emphasized that these two analytical systems operate synergistically: the EKG rating evaluates a taxpayer’s overall compliance behavior, while the Assessment Service provides granular risk scoring for specific transactions. Together, they form a comprehensive framework for risk-based audit selection.
Key Takeaways
- Dual-Layer Risk Analysis: The EKG rating assigns a general compliance score (A, B, C, D), whereas the Assessment Service evaluates individual operations for VAT, profit tax, and customs risks, enabling targeted interventions.
- Transparency for Taxpayers: Companies can monitor their EKG rating via the Taxpayer’s Personal Account and request an Assessment Service report for planned transactions, fostering proactive compliance.
- Reduced Audit Burden: High-rated taxpayers (A/B) benefit from fewer on-site audits, while the Assessment Service helps mid-tier taxpayers identify and correct risky patterns before they trigger examinations.
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