Compliance
How Russia’s New Penalty Reliefs Change Game for Taxpayers
Recent enactments in Russia have eased penalties for filing null tax returns and late submissions—here’s what individuals & businesses need to know and do now.
By NomadicTax Research Team • 5-8 min read • August 14, 2026
## What’s Changed?
In late June 2026, Russia passed two major federal laws—**Federal Law No. 201-ФЗ** (26 June) and **No. 220-ФЗ** (4 July)—that *significantly ease penalties* for untimely tax filings in certain circumstances. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
The key reforms include:
- **No fines for “null” declarations**: If you file a “нулевая” (zero) tax return or calculation by social contribution—i.e. there’s no tax due—after the deadline, the penalty is cancelled. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
- **No fines for missing 3-НДФЛ filings** (individual income return) when the information comes from other registries (§ real estate transfers or gifts) and **no tax is due**. The tax office will itself calculate liabilities using those registry-based data. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
- **Administrative relief for officers**: Article 15.5 of the Code of Administrative Offenses, which imposed small fines (300-500 rubles) on individuals (officials, directors, etc.) for missing deadlines for returns or contribution calculations, has been *repealed*. Any ongoing proceedings under that article are to be terminated. Effective as of 4 July 2026. ([nalog.gov.ru](https://www.nalog.gov.ru/rn73/news/tax_doc_news/16637058/?utm_source=openai))
- **Simplified process for “non-nil” late returns**: Provided that the only issue is delay (no evidence of other violations), the tax authority may make decisions without an inspection act, and taxpayers can submit mitigating or exculpatory evidence together with their delayed filings. Decisions must be delivered within 5 days after completion of the desk (камеральная) check. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
## Who Benefits & Who Doesn’t
| Beneficiary | Situation | Relief Applies? |
|---|---|---|
| Individual selling or gifting real estate without close-relative gift duty, if no declaration filed but registry shows the transaction | No tax due | Yes, no fine for missing 3-НДФЛ, tax office will act automatically ([nalog.gov.ru](https://www.nalog.gov.ru/rn19/news/tax_doc_news/16632520/?utm_source=openai)) |
| Business or individual with “null” declaration or zero social contribution liability | Late or missing filing | Yes, the penalty is removed if confirmed “null” status ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai)) |
| An officer penalized under Article 15.5 for late filing | If the insulted offense is only deadline | That Article is void—proceedings dropped from July 4, 2026 ([nalog.gov.ru](https://www.nalog.gov.ru/rn73/news/tax_doc_news/16637058/?utm_source=openai)) |
| Someone with other violations beyond delay | E.g. underreporting, real tax due etc. | Relief does *not* apply; standard penalties stay in force |
## Practical Steps You Should Take
- **Check your filing status**: If you have neither income nor tax due (“нулевая декларация”), ensure you’ve filed—or plan to file—your returns even late. Penalty relief only works if filing is done.
- **Collect mitigants**: If you're submitting late returns, include documentation explaining delays or other reasons (illness, natural disaster, etc.) to benefit from leniency provisions.
- **Watch the effective dates**: Reliefs for “null” returns and 3-НДФЛ missing filing are already in force since the law was published, **26 June 2026**, while the simplified procedure (without inspection act) applies from **27 July 2026**, for reports submitted from that date onward. ([nalog.gov.ru](https://www.nalog.gov.ru/rn92/news/activities_fts/16635790/?utm_source=openai))
- **Don’t assume total immunity**: These changes don’t erase liability if tax is owed, or if you misreport. And in “non-nil” cases with other infractions, usual penalties still apply.
- **If you received an earlier fine (post-publication but pre-implementation)**, look into whether it can be withdrawn or reduced, especially under the repeal of Article 15.5 and the “null” declarations rule.
## Why This Matters
- **Reduced risk for passive taxpayers** who otherwise might avoid filing “zero” returns due to fear of penalties.
- **Lower compliance burden**, especially for individuals unfamiliar with forms like 3-НДФЛ.
- **Strengthened trust** in fairness of system: if authorities can auto-calculate tax from registry data, and remove penalties for absence when no tax is due.
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## A Quick Example
**Scenario**: Anna sold a small apartment in 2025, less than 5 years of ownership, paid no tax obligation because the sale price equals the acquisition cost. She did *not* submit a 3-НДФЛ return by 30 April 2026.
**Pre-law**: She would be charged a fine under Article 119 of the Tax Code for late or missing filing.
**With the 2026 changes**:
1. If registry data confirms that no tax is due, she can be free of fines.
2. Tax authorities will conduct a “бездекларационная” камеральная check based on registry info. She may receive a request, but not a fine—unless evidence surfaces she misled about the sale.
## Takeaway
Russia has fundamentally softened how it treats *filing failures* when there's no tax exposure. If your situation is “non-nil”, you still need to be careful, timely, and accurate. But for many zero-tax cases, late filings now carry greatly reduced risk. Strategize accordingly—file, explain, and avoid unnecessary fines while complying fully where tax liability exists.
For detailed reference, see: FNS announcements of 07.07.2026 (Law No. 201-ФЗ) and 04.07.2026 (Law No. 220-ФZ).