Compliance
Compliance Best Practices in Russia: Navigating the New Unified Tax Liability System
With Russia’s introduction of the Единого налогового счёта (ЕНС) and new rules for notifications and positive balances, businesses must adjust compliance procedures—these are the key shifts.
By NomadicTax Research Team • 5-8 min read • August 25, 2026
## What is the Unified Tax Account (ЕНС)?
The **ЕНС**, or Unified Tax Account, consolidates all of a taxpayer’s tax liabilities—including VAT, income tax, property tax, and others—into a single ledger. Changes effective in 2026 require new practices for handling
- **positive balances** (переплаты)
- **notification procedures**
- **settlements and refunds** when there is excess payment or obligations owed
## Key Recent Changes to ЕНС Compliance
- As of **1 September 2026**, organizations and individual entrepreneurs can submit **one notification per year** covering NDFL (income tax withheld) and social insurance contributions, along with projections broken down by periods: from the 1st to the 22nd of the month, and from the 23rd to month's end. This simplifies prior requirements for monthly separate declarations. ([nalog.gov.ru](https://www.nalog.gov.ru/rn34/news/tax_doc_news/16643029/?utm_source=openai))
- From **1 August 2026**, tax notices for physical persons' property taxes and NDFL will be dispatched **automatically via the Gosuslugi portal (Unified State Services portal)** if the taxpayer has a confirmed account. Paper notices can still be obtained in person if needed. This marks a shift in how notices are delivered and tracked. ([nalog.gov.ru](https://www.nalog.gov.ru/rn02/news/activities_fts/16639606/?utm_source=openai))
- Rules for crediting a **positive ЕНС balance against third-party tax obligations** will change from **1 September** per the recent amendments. These adjustments require updated forms for applying refunds or offsets, including changes to how overpayments and unified account balances are calculated. ([nalog.gov.ru](https://www.nalog.gov.ru/rn74/ifns/imns74_54/info/16642800/?utm_source=openai))
## Actionable Compliance Tips
- **Set up or confirm your Gosuslugi account** (with verified identity) so you receive notices automatically—this avoids delays.
- **Review internal accounting cycles**: since reporting is now required with period splits, ensure that payroll and tax systems can separate accruals for those two sub-periods each month.
- **Plan for offsets and refunds**: if you expect overpayments or positive balances, understand the updated forms required as of 1 September, and whether they allow direct offsetting against tax obligations owed by different parties.
- **Document projections and changes early**: forecasts in the annual notification must reflect realistic expectations, as they will bind you into the ENС calculations.
## Real-World Example
Suppose Company “BBK Ltd.” in Chelyabinsk employs staff and makes regular social contributions. Under the former rules, BBK submitted monthly NDFL withholding reports and monthly social security declarations. Under the new regime, starting **September 2026**, BBK instead files a single annual notification that sets out monthly splits (1-22, 23-end) for the year. If BBK projects stable monthly payroll, this reduces the administrative burden significantly.
Moreover, if BBK had overpaid VAT or other taxes earlier in 2026, that positive balance can now be used to offset obligations to third-party liabilities (e.g. penalties or different taxes), provided the correct submission format is used.
## Suggested Internal Controls
- Cross-train accounting, legal and HR teams to ensure correct handling of period split accruals and notification forecasts.
- Update software or engage IT resources to automate splitting accruals.
- Maintain records of all payment notices and GN notifications to reconcile ENС balances.
- Consult with tax advisors to ensure optimal use of refunds and offsets—especially if you operate across regions or engage in intercompany transactions.
Staying ahead on ЕНС compliance will help businesses avoid penalties, timing delays, and inefficient cash-flow outcomes.