What Changed?
From August 1, 2026, Russia introduced an updated form of the unified (simplified) tax declaration, replacing the prior version under Order of the Ministry of Finance No. 39-н of April 3, 2026. This affects organizations and individual entrepreneurs (ИП) who, during the reporting period, had no cash or bank account movements, no taxable assets, and are using the unified declaration to cover taxes such as VAT, corporate profit tax, simplified tax regime (УСН), and the unified agricultural tax (ЕСХН). (nalog.gov.ru)
Major changes include:
- Removal of fields for OKATO, OKVED codes, Chapter numbers of the Russian Tax Code, and quarter information;
- Replacing free-text tax names with a predefined list;
- For each tax included, specify a flag: "1" if the declaration is filed, "0" if not;
- Indicate the date of the last operation that generated account or asset activity. (nalog.gov.ru)
Deadlines & Timing
The deadlines vary by tax type:
| Tax | Deadline depending on last activity |
|---|---|
| Corporate profit tax | April 20 of the year following the last activity or asset holding period |
| VAT / USN / ESXN and other taxes covered by the unified declaration | 20th day of the first month of the second tax period after last activity |
| Newly established organizations | 20th day of the month after the quarter in which they were registered |
For example, if the last bank account movement occurred in June 2026, then:
- Profit tax under unified declaration due by April 20, 2027;
- VAT etc. under unified declaration due by October 20, 2026. (nalog.gov.ru)
Benefits & Compliance Tips
Why this change matters:
- Reduced reporting burden: No need for monthly or quarterly declarations if no operations or taxable assets existed.
- More clearly defined obligations per tax, reducing ambiguity in prior forms.
For businesses & entrepreneurs:
- Maintain records of the date of last transaction or asset ownership change, even if you are inactive.
- Monitor whether your business triggers taxable events; if so, you must switch forms/filing accordingly.
- Be aware of the different deadlines for different taxes. Late filings can result in penalties even if activity is minimal.
Practical Example
Suppose Company X, registered in 2024, had no bank transactions, no sales, and no owned assets subject to unified declaration taxes during all of 2026. Their last operation was January 2026.
- For profit tax, they must file the unified declaration by April 20, 2027.
- For VAT, USN, etc., by April 20, 2027 (since there are presumably two full tax periods after January). If they only had no transactions through July, they’d file for VAT/etc. by October 20, 2026.
Action Items Before September 2026
- If eligible, switch to the new form immediately;
- Update your internal bookkeeping to track last date of activity or asset ownership;
- Discuss this with your tax adviser—especially if transitioning between tax regimes (УСН, ЕСХН, etc.).
Category: Compliance Tax home: RussiaCIS