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 Federal Law No. 220‑FZ of July 4, 2026, repealed Article 15.5 of the Code of Administrative Offences of the Russian Federation.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 or calculation, an official of an organisation could be issued a warning or an administrative fine under Article 15.5 of the Code of Administrative Offences.
Now this article has become invalid, and with it the corresponding administrative liability has been abolished.
This is certainly a positive change for business, as it removes one of the most common types of administrative liability that managers faced in practice.
Why the fine was abolished
The authors of the bill noted that administrative liability under Article 15.5 of the Code of Administrative Offences had become redundant.
The reason is that tax legislation already provides effective enforcement measures against violators.
For example, for late submission of a tax return, Article 119 of the Tax Code establishes a fine of 5% of the unpaid tax amount for each full or partial month of delay, but not more than 30% of that amount and not less than 1,000 rubles.
Moreover, in cases stipulated by the Tax Code, the tax authority has the right to suspend transactions on the taxpayer’s bank accounts until the obligation to file a declaration is fulfilled.
During the discussion of the bill, it was also noted that the administrative fine for officials amounted to only 300 to 500 rubles, while the state’s costs for drawing up protocols, forwarding materials to magistrates, and hearing cases often exceeded the amount of the penalty itself. That is why it was decided to abandon this type of administrative liability as ineffective.
What remains unchanged
The repeal of Article 15.5 of the Code of Administrative Offences does not exempt an organisation or an individual entrepreneur from liability established by the Tax Code of the Russian Federation.
If a return or calculation is submitted late, the tax authority may still apply tax sanctions provided for by tax legislation.
In other words, the personal administrative fine under Article 15.5 of the Code of Administrative Offences has disappeared, but the obligation to submit tax reports on time and the taxpayer’s liability for violating that obligation remain fully in force.
Reporting to the Social Fund of Russia still carries risks
The amendments affect only Article 15.5 of the Code of Administrative Offences. Liability for violations in submitting certain forms of reporting to the Social Fund of Russia continues to apply.
In particular, administrative liability is provided for:
- violating the deadline for submitting Section 2 of Form EFS‑1 (information on insurance contributions for injuries);
- violating the deadline for submitting individual (personalised) accounting records;
- late submission or submission of incomplete or inaccurate information on employees’ labour activities.
Depending on the type of offence, the Social Fund of Russia draws up the materials, and the decision to impose administrative liability is made by a court or the State Labour Inspectorate.
In addition, in some cases, the legislation provides for financial sanctions directly against the policyholder.
What this means for business
The changes adopted are indeed a step towards business and reduce the administrative burden on officials of organisations.
However, it cannot be said that liability for reporting has been abolished altogether.
Late submission of tax reports may still result in tax sanctions against the organisation or individual entrepreneur, and violations in submitting certain reports to the Social Fund of Russia remain subject to administrative liability under the Code of Administrative Offences.
Practical conclusion
Federal Law No. 220‑FZ of July 4, 2026, is a positive change for business. It removes one type of administrative liability that in practice was most often applied to heads of organisations.
But this does not mean at all that reporting deadlines can now be followed less carefully.
The organisation still bears responsibility for timely submission of tax reports, and liability for certain violations in interaction with the Social Fund of Russia continues.
Therefore, the best way to avoid claims from regulatory authorities remains the same — to submit reports on time, carefully monitor their completeness and accuracy, and remember that the abolition of one administrative fine does not mean the abolition of liability as a whole.
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- Source: https://buh-a.ru/o-companii/novosti/11-novosti/382-otmenen-shtraf-dlya-rukovoditelej-za-prosrochku-n…
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