Case Studies
Case Study: Avoiding Penalties under Russia’s New ‘Zero-Return’ Deregulation
Russia’s reforms eliminate fines for failure to file zero tax returns—but only if no taxes were due. Useful example shows how to evaluate your risk exposure and how to document properly.
By NomadicTax Research Team • 5-8 min read • August 14, 2026
## Legal Change Overview
- Federal Law No. 201-ФЗ (26 June 2026) amended Tax Code; **removed penalties** (Art. 119) for failure to file **“zero” declarations/returns** (i.e. where no tax or liability due). ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
- Also Federal Law No. 220-ФЗ (4 July 2026) abolished administrative responsibility under Art. 15.5 of Code of Administrative Violations for failure to submit tax return or social contributions on time. Effective **4 July 2026**. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
## Risk Exposure & Mitigation Strategies
| Situation | Old Regime | New Regime | Takeaway |
|---|---|---|---|
| Filing “zero” 3-НДФЛ (personal tax on sale or gift) when no tax due | If missed, faced fines even for “null” return | No fine *if no tax liability* and tax authority knows about transaction (e.g. via Rosreestr or other register) | Document property transactions via registers to ensure tax authority is aware |
| Late filing of “null” or zero return by business entity under USN or PATENT | Liability under Art. 119 to pay fines | No liability **if truly zero** and no other indicators of tax base | Keep books supporting zero liability clearly; avoid omissions that suggest underreporting |
| Late filing with non-zero liability | Unchanged—still penalized per Art. 119 | Same penalty scheme remains; no protection if taxes or contributions owed | Mandate internal deadlines to separate zero vs non-zero filings; escalate non-zeros timely |
## Example Scenario
A small business under simplified tax (УСН) in April 2026 had no revenue and therefore zero VAT or income tax liability. Under old law, failure to file return by deadline would still trigger fine; after **4 July** under new laws it would **not**—provided all records show zero liability. However, if business did make sales but misreports zero, penalty still applicable.
## Best Practices for Compliance
- Maintain internal confirmation of **“zero” months**: ledger, bank statements showing no taxable events.
- Use official reporting tools to submit zero returns even if not strictly necessary—but filing helps preserve records in case tax authority counters any suspicion.
- In any case of mixed months (some liability, some zero), treat non-zero obligations with stricter rigour.
## Conclusion
These reforms are a welcome relief for many taxpayers still engaged in dormant or purely administrative entities. ✔️ The key is to ensure that “zero” status is justifiable and documented. Any mistake in treating a month as zero when taxable events occurred can lead to full exposure under unchanged penalties.