Category: Your expert

From April 1, 2026, the Russian Federal Tax Service (FTS) is transitioning to new cryptographic standards for electronic interaction with taxpayers. This does not mean that “all signatures will stop working”, but it does mean something else: if a workstation does not meet the new requirements, failures may occur when sending and receiving documents. What is an electronic signature (ES) An electronic signature (often referred to as an ES or digital signature) is a digital counterpart of a handwritten signature. In business, it is used in the form of a qualified electronic signature (QES) for: filing tax and accounting reports; signing documents in EDI (electronic document interchange); interacting with government agencies; participating in tenders and contract work. A signature confirms: ✔ the identity of the signatory ✔ the integrity of…

On March 10, 2026, Rosfinmonitoring Order No. 13 dated January 26, 2026 came into force, introducing additional requirements for participants in the real estate market. The document concerns organizations and individual entrepreneurs providing intermediary services in real estate purchase and sale transactions — primarily real estate companies, real estate agencies, and private intermediaries facilitating transactions between sellers and buyers. Which Transactions Are Subject to Control According to the new procedure, intermediaries are obliged to send information to Rosfinmonitoring about monetary transactions related to real estate purchase and sale deals if: payments are made in cash or non-cash funds; the transaction amount exceeds 5 million rubles or the equivalent amount in foreign currency. Thus, the obligation to transmit information arises for any form of payment if the transaction value exceeds the…

Until April 30, 2026, is the time to file your declaration for 2025. The declaration campaign for income received in 2025 is ongoing in Russia. The deadline for filing the 3-NDFL declaration is April 30, 2026 (Article 229 of the Tax Code of the Russian Federation). If, based on the calculation, tax is due, it must be paid by July 15, 2026 (Article 228 of the Tax Code of the Russian Federation). Who is Required to File a Declaration (Article 228 of the Tax Code of the Russian Federation) A declaration must be submitted if income was received without tax withheld by a tax agent. In practice, this most often includes: Sale of real estate or a car; Renting out property; Income from abroad; Other private transactions between individuals. When…

Updated rules for the provision of hotel services will come into force in Russia on March 1, 2026. They were approved by the Decree of the Government of the Russian Federation dated 11/27/2025 No. 1912 and replace the current rules of 2020. The document applies not only to hotels, but also to all accommodation facilities.: recreation centers apartments glamping and camping mini-hotels and guest houses In fact, a single booking standard is being introduced throughout the country. Why did you need the changes? Until now, the refund conditions have been completely dependent on the policy of a particular hotel. As a result: in one facility, only the advance payment was retained, in another — the cost of a day, and sometimes — the entire amount of accommodation. Disputes over refunds…

Since January 1, 2026, amendments have been fixed in the Tax Code of the Russian Federation, significantly expanding the powers of the Federal Tax Service. Federal Law No. 425-FZ of 11/28/2025 amended Article 11 of the Tax Code of the Russian Federation (clarifying the concept of property), and also applies to the implementation of interim measures under the rules of Article 101 of the Tax Code of the Russian Federation. Now interim measures can be applied not only to things and money, but also to the property rights of the taxpayer, including accounts receivable. We are talking about the possibility of prohibiting the alienation of such rights in order to enforce decisions of tax authorities. What has changed The Tax Code of the Russian Federation clarifies the concept of "property"…

It became clear which SMEs will retain the right to a preferential insurance premium rate in 2026. The Government has compiled a list of those SMEs who will be eligible for a reduced contribution rate in 2026. As of 01.01.2026, those who have not been included in the list pay contributions at the general rate (30% within the single marginal base, 15.1% above it). Decree of the Government of the Russian Federation dated December 27, 2025 No. 4125-r with a list of "beneficiaries" for contributions from 01.01.2026 is published on the portal of the official publication of the NPA. In total, the list includes 96 types of activities, including: crop and animal husbandry, hunting and related services in these areas; fishing and fish farming; food and beverage production; manufacture of…

On January 1, 2026, a large-scale tax reform comes into force, enshrined in Federal Law No. 425-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation" dated November 28, 2025, which, among other things, increases the basic VAT rate and reduces the exemption limits for VAT and introduces changes to simplified and patent taxation regimes. Along with this law, other federal laws and regulations were adopted in 2025 clarifying certain provisions of the reform, including insurance premiums, minimum wage, electronic document management and other aspects of taxation. The accounting company's experts have prepared a rating of the most popular micro and small business tax issues related to the changes in 2026, and highlighted key provisions…

On January 1, 2026, one of the most significant norms of tax reform comes into force in Russia — the obligation to charge insurance premiums from an amount not lower than the federal minimum wage in respect of the sole executive body (EIO) of a commercial organization. In practice, the changes primarily affect the general directors of limited liability companies. The new rule is aimed at eliminating the previously widespread practice in which the head of the company did not formally receive income or received minimal payments, despite the actual management of the business. Assessment of contributions — regardless of the rate and payments Since 2026, a special rule has been in effect for the purposes of calculating insurance premiums.: if the amount of payments to the director for a…

President Vladimir Putin has signed one of the most high-profile laws of this year. It was actively discussed long before its adoption, underwent extensive professional discussion and received many adjustments from the expert community. Federal Law No. 425-FZ of 11/28/2025 is a large—scale tax reform that changes the approach to taxation of businesses and citizens. Most of the key provisions will come into force as early as January 1, 2026. It is worth noting separately that the reform has become part of a comprehensive plan to whitewash the economy, designed until 2030. Its goal is to stop attempts to avoid taxation and ensure an increase in budget revenues by closing gray schemes. The plan includes five main areas, each of which should enhance transparency of financial flows and labor relations:…