On 9 September 2026, the Russian Federal Tax Service published amendments to the criteria governing participation in the tax monitoring regime (Tax Code Art. 105.27). The changes, effective immediately, raise the revenue threshold for mandatory eligibility from RUB 1 billion to RUB 1.2 billion and introduce a new qualitative indicator — consistent compliance with VAT reporting deadlines over the preceding four quarters. The FTS stated that the adjustments reflect the growing maturity of the monitoring system and aim to focus resources on taxpayers with the highest fiscal significance.
Key Takeaways
- Higher Revenue Threshold: Only companies with annual revenue exceeding RUB 1.2 billion are now automatically eligible; others may apply voluntarily if they meet the compliance indicator.
- Compliance Track Record: A clean VAT filing history for the last four quarters becomes a prerequisite, reinforcing the link between monitoring access and disciplined reporting.
- Transition Timeline: Existing monitoring participants must reconfirm eligibility by 31 December 2026; failure to meet the new criteria will result in a gradual exit from the regime over a six‑month period.
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