Category: Your expert

Yulia Kosareva, auditor, general director of AuditOrIya LLC Over more than twenty years of working with non-profit organizations, I have become convinced of one pattern. Most of the heads of NGOs sincerely believe that if the organization works honestly, all money is spent on charitable purposes, and employees faithfully do their work, then serious problems cannot arise. Unfortunately, practice shows the opposite. I will tell you one story. The name of the organization and some details have been changed, but the situation itself is absolutely typical. A charity foundation that had been operating for several years approached our company. The foundation had successfully implemented social projects, won grants, and regularly received donations from businesses and individuals. The founder was fully immersed in helping their beneficiaries, so accounting matters received only…

In my practice and in life, I see an astonishing paradox every day... Women who professionally save others—counselling crisis families, running social projects, supporting colleagues and loved ones—often turn out to be the most vulnerable when it comes to their own exhaustion. I call this the “Blue Wall” effect: we build a strong fortress around ourselves for everyone seeking protection, but we remain behind that wall—without strength, without resources, without the right to show weakness. Numbers That Should Stop Us The phenomenon of professional burnout among women leaders and public figures has long ceased to be an individual story—it is a systemic epidemic. According to the McKinsey & Company and Lean In study “Women in the Workplace 2025,” 6 out of 10 women in leadership positions (60%) report that they have frequently experienced burnout…

Your expert — Yulia Kosareva, General Director of Auditoriya LLC, auditor Since July 4, 2026, changes have come into force that many business leaders have welcomed with relief. Federal Law No. 220‑FZ of July 4, 2026, repealed Article 15.5 of the Code of Administrative Offences of the Russian Federation. That article had provided for a warning or an administrative fine for officials for violating the deadlines for submitting tax returns and calculations, including the calculation of insurance contributions submitted to the tax authorities. In practice, it was most often heads of organisations who were held liable under this article. However, it would be a mistake to conclude that liability for late reporting has been completely abolished. What has changed Until July 4, 2026, for late submission of a tax return…

Self-Employed and Digital Platforms: What Will Change from October 1 From October 1, 2026, digital platforms will begin applying a new control mechanism when working with self-employed individuals and individual entrepreneurs. The changes do not cancel the professional income tax regime and do not prohibit cooperation with contractors, but introduce additional measures aimed at preventing the substitution of labor relations. Let's figure out who will be affected by the new requirements and what businesses need to consider. From October 1, 2026, the provisions of Federal Law No. 289-FZ dated July 31, 2025 "On Certain Issues of Regulation of the Platform Economy in the Russian Federation" come into force. In furtherance of this law, the Government of the Russian Federation adopted Resolution No. 760 dated June 19, 2026, which approved the…

In recent years, Russian businesses have been operating under constantly changing legislation, rising mandatory payments, and increasing administrative burden. For many small companies and individual entrepreneurs, the choice of a tax system has become not just a matter of convenience, but one of the key factors of financial sustainability. One tool that deserves special attention is the Automated Simplified Taxation System (АSTS). What is АSTS? The Automated Simplified Taxation System is a special tax regime introduced as an experiment by Federal Law No. 17‑FZ of February 25, 2022. Currently, the experiment has been extended until December 31, 2027 inclusive, and its conditions remain stable throughout the entire period. The main idea of the regime is to maximize automation of tax calculations and significantly reduce the administrative burden on businesses. Who is…

The Federal Tax Service reminds: by June 1, 2026 inclusive, certain categories of individuals must submit a report on the movement of funds and other financial assets in foreign accounts and deposits for 2025. This refers to the requirements of currency legislation stipulated by Article 12 of Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”. The obligation applies to individuals — currency residents of the Russian Federation who have accounts (deposits) in banks and other financial market organizations outside Russia, as well as those who use electronic payment instruments of foreign payment service providers — in cases established by law. What must be submitted A report on the movement of funds and other financial assets in foreign accounts and deposits, as well as information…

Starting May 1, 2026, mandatory labeling of certain types of radio-electronic products comes into force in Russia. The new rules were approved by Decree of the Government of the Russian Federation No. 1954 of November 28, 2025, and represent another major step in expanding the state system for digital traceability of goods. If a few years ago labeling was seen as an experiment for footwear, tobacco, and clothing, now the electronics market — one of the largest trade segments — is gradually coming under state control. For businesses, this means not just the appearance of new stickers on products, but a fundamental restructuring of several processes: from imports and warehouse accounting to cash registers, EDI, and working with marketplaces. What exactly is subject to labeling Radio-electronic products included in the lists…

President of the Russian Federation Vladimir Vladimirovich Putin has signed a federal law clarifying certain provisions of the 2026 tax reform (Federal Law No. 104-FZ dated 04/25/2026 "On Amendments to Part Two of the Tax Code of the Russian Federation"). The document contains a number of changes affecting the value added tax, the simplified taxation system, the patent system and insurance premiums. Below are the basic norms. VAT exemption for catering From April 1 to December 31, 2026, organizations and individual entrepreneurs in the field of public catering using the USN are exempt from VAT if the conditions are met: revenue for 2025 does not exceed 60 million rubles.; The share of income from catering activities is at least 70%. In 2026, the requirement for compliance of the average salary…

Since March 1, 2026, the freight forwarding services market has entered a new stage of regulation. The introduction of electronic transport documents and the launch of the "GosLog" platform are creating a centralized system for recording and controlling logistics operations. One of the key elements has become the mandatory interaction of freight forwarders with the FSB of Russia. What has changed for freight forwarders After being registered on the "GosLog" platform, the freight forwarder is obliged to: Submit an application to the territorial body of the FSB within 45 calendar days; Undergo the procedure of connecting to the technical infrastructure; Ensure the technical capability to interact with authorized bodies. These requirements are established by Government Decrees No. 1317 and No. 1318 of August 29, 2025. Key terms For a correct…