Category: Your expert

What exactly will change Today, information about taxpayers is divided between several registries:  Unified State Register of Legal Entities — for organizations, USRIP is for individual entrepreneurs, separate databases of the Federal Tax Service are for individuals and old accounts. Starting in 2026, the disparate system will be combined into a single registry, which will become the only source of up-to-date information for banks, counterparties, government agencies, and the Federal Tax Service itself. New statement instead of old confirmations Starting in 2026, the tax status will be confirmed by an extract from the unified register of taxpayers. This is not the statement that businesses are used to in the Unified State Register of Legal Entities. The new statement will confirm the tax registration, replacing the previous notifications and registration records.…

On the eve of the discussed changes related to the tax reform of 2026, entrepreneurs are increasingly considering the automated simplified taxation system (ASN) as a possible alternative to the traditional tax system. Although the law has been in force since 2022 - Federal Law No. 17 - FZ of February 25, 2022, which regulates the use of ACS — interest in it has intensified right now. According to the tax reform initiatives under discussion, starting in 2026, it is planned to set a revenue threshold of 10 million rubles, after exceeding which taxpayers will be required to pay VAT. These proposals are still under consideration, but the business is already assessing the possible consequences. At the same time, the USN maintains a revenue limit of up to 60 million…

Bill No. 1036780-8 has been submitted to the State Duma, which opens up a fundamentally new opportunity for self-employed citizens - to receive paid sick leave. The experiment will start on January 1, 2026 and will last until December 31, 2028. What will change? Today, the self-employed are exempt from social insurance contributions, so temporary disability benefits are not paid to them. The new bill proposes a mechanism for voluntary insurance in the Social Fund of Russia: participation at the request of the self-employed; fixed monthly insurance premiums; the possibility to choose the insurance amount (35,000 or 50,000 rubles per month). Conditions for receiving benefits To apply for paid sick leave, you must: pay contributions for at least 6 consecutive months; if you pay from 6 to 12 months, the…

The regional departments of the Federal Tax Service remind you that a campaign to send tax notices to individuals is in full swing. In addition to the usual property taxes (on property, land, transport), the amount of personal income tax (personal income tax) may appear in the notification. Why did personal income tax appear in the notification? The reasons may be different: The tax agent did not withhold the tax. This applies, in particular, to citizens who have received winnings from lottery operators and gambling organizers (bookmakers, sweepstakes) if the winning amount exceeds 15,000 rubles. Applying an increased bid. If, by the end of 2024, the total income exceeds 5 million rubles, a 15% rate is applied to the excess amount. At the same time, the tax agents withheld 13%,…

On August 26, 2025, the Bank of Russia published Information Letter No. IN-01-59/98, which introduced new requirements for the procedure for interaction between banks and their customers in cases of blocking accounts, cards and restricting access to remote banking services. Until now, customers have often encountered a situation where the bank has restricted transactions, but has not provided the exact reasons for such a decision. This created legal uncertainty, complicated the protection of the interests of bona fide clients, and effectively made it impossible for them to promptly lift restrictions. Now the Central Bank is ordering banks to ensure full transparency. What responsibilities are assigned to banks: ● Specify the specific reason for the decision. The client should know exactly what circumstances became the basis for the blocking. ● Refer…

On October 1, 2025, a new law comes into force in Russia, opening up the opportunity for small and medium-sized enterprises (SMEs), as well as the self-employed, to receive credit holidays. Law No. 276-FZ was signed on July 31, 2025 and has already been published. What does this mean for entrepreneurs? During the credit holidays, borrowers will be able to temporarily suspend loan payments without the risk of fines and penalties. At the same time, interest will continue to accrue on the main debt. All but the self-employed and microenterprises are required to repay them during the grace period. Key vacation conditions: 🔹 Maximum loan amounts: up to 10 million rubles. for the self-employed , up to 60 million rubles. for microenterprises up to 400 million rubles. for small enterprises…

Since January 1, 2026, significant changes in the taxation of financial assistance paid in connection with the birth of a child will come into force in Russia. Federal Law No. 227-FZ of July 23, 2025 established a new limit within which such assistance is exempt from personal income tax (personal income tax) and insurance premiums. According to the amendments, one-time financial assistance paid by an employer to an employee during the first year after the birth of a child is not subject to taxation if the amount of payment does not exceed 1,000,000 rubles. For comparison, today the tax-free limit is 50,000 rubles, which makes the innovation 20 times more profitable for families with newborns. In addition, employers get the right to include such payments as part of non-operating expenses,…

Starting from July 1, 2025, Russia began phasing out SIM cards issued to foreign citizens who have not confirmed their identity in accordance with the new legal requirements. What has changed? Starting from January 1, 2025, foreign citizens can conclude an agreement with a telecom operator or reissue an existing one only if they have a confirmed identity through the Unified Biometric System (UBS). This prerequisite applies to: connecting new numbers; to save valid SIM cards issued before 2025. By July 1, 2025, it was necessary: complete biometric identification; to reissue the contract at the communication salon. Those who did not comply with this requirement began to lose access to communication services. How does the blocking work? Operators disconnect subscribers in two stages: If the SIM card has not been…

The Federal Tax Service reminds that on July 10, 2025, the planned update of the Unified Register of Small and Medium-sized Enterprises (SMEs) will take place. If entrepreneurs do not have time to submit their reports for 2024, they will be excluded from the register. Who is at risk: Those who are at risk are those who: • have not submitted a tax return or income tax; • did not submit a calculation on insurance premiums (data on the average number of employees); • violated other requirements of Law No. 209-FZ (income, share of participation, number of employees, etc.). What reports should be submitted urgently before July 1 if they were not done on time?: • Organizations and sole proprietors on the simplified taxation system (STS) — STS declaration for…

The new initiative is aimed at combating shadow schemes and strengthening the rule of law in the field of entrepreneurship. As part of strengthening the legal regulation of entrepreneurial activity in Russia, the State Duma is considering a bill criminalizing the fictitious registration of individuals as individual entrepreneurs. The document, initiated by the Government of the Russian Federation in December 2024, was approved by the Committee on State Construction and Legislation and sent for the second reading. According to the amendments, the provisions of Article 173.1 of the Criminal Code of the Russian Federation, which previously dealt exclusively with the illegal creation of legal entities, will also apply to the registration of sole proprietors using forged documents or through front persons. What does the bill provide for: • fine up…