Compliance
Russia’s Unified Simplified Tax Declaration: What Businesses Must Know from August 2026
A new streamlined tax declaration (единой декларации) form became mandatory in Russia on August 1, 2026 — ideal for companies or sole proprietors with no transactions or taxable assets during the period.
By NomadicTax Research Team • 5-8 min read • September 1, 2026
## 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](https://www.nalog.gov.ru/rn16/news/tax_doc_news/16639731/?utm_source=openai))
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](https://www.nalog.gov.ru/rn16/news/tax_doc_news/16639731/?utm_source=openai))
## 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](https://www.nalog.gov.ru/rn16/news/tax_doc_news/16639731/?utm_source=openai))
## 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