Russia's tax authority (ФНС России) has introduced significant compliance changes effective September 1, 2026. These relate to notifications (“уведомления”) of calculated amounts of income tax (НДФЛ) and social insurance contributions, giving employers the option to file advance notices covering multiple months. Here’s what taxpayers need to know and do to stay compliant.
Key Changes at a Glance
- Advance notification allowed: Employers and individual entrepreneurs may submit notifications not only for the last elapsed period but for several future periods up to the year end. (nalog.gov.ru)
- Division of notification per month: NDFL notifications may split amounts by two periods each month (1-22 vs. 23-end), and insurance contributions may cover the current and upcoming months. (nalog.gov.ru)
- Non-mandatory: Employers may continue filing under the old monthly schedule; early notices are optional. (nalog.gov.ru)
- No early deduction of funds: Submission of an advanced notice does not trigger payment before the legally required due date. The unified tax account balance will be updated automatically when payment dates arise. (nalog.gov.ru)
Implications for Employers & Entrepreneurs
- Cash flow forecasting becomes easier: If you can reliably predict labor costs and taxes, submitting advance notifications helps manage budgets more smoothly.
- Risk of under-notification: If the actual withheld amounts exceed those in the notice, a revised notice must be submitted. (nalog.gov.ru)
- Time and administrative load: Initially, you’ll need solid accounting systems to forecast and split payments accurately.
Actionable Steps to Ensure Compliance
- Evaluate whether early notification is beneficial for your business — especially if payroll and workforce are stable.
- Train finance and HR teams on the dual-monthly split for NDFL (1-22 and 23-end) formatting. Use formal guidance from ФНСдля подготовки уведомлений. (nalog.gov.ru)
- Monitor actual vs. notified amounts each month to spot discrepancies and file corrections if needed. Under-firings are tolerable; over-notifications require action. (nalog.gov.ru)
- Keep systems updated for automatic balance tracking in the unified tax account to avoid payment timing pitfalls. All filings and payments are aligned with actual legal due dates. (nalog.gov.ru)
- Stay aware of deadlines: Although you can file early, all required regular filings remain valid for due dates if you choose not to use the advanced notice route. (nalog.gov.ru)
Example Scenario
Company A has steady payroll expense and tax withholding. On September 1, it submits a notification covering:
- NDFL for September 1-22: 200,000 RUB
- NDFL for September 23-30: 100,000 RUB
- Insurance contributions for September and upcoming October.
If in mid-October the actual withholdings for September 23-30 are 120,000 RUB, a revised notice must reflect that. If they are less, no action is necessary. Payment, however, still follows statutory due dates such as end of month or specified date.
Summary
This new mechanism provides flexibility and better forecasting for businesses with predictable financials. But it also brings a need for disciplined monitoring to avoid mis-notification and potential non-compliance. Employers should evaluate systems, train staff, and decide whether to adopt early notifications in full or stick with monthly reporting.