From 2026, the Federal Tax Service of Russia will implement a new procedure for confirming tax registration. Instead of the traditional certificates and notifications, taxpayers will receive an extract from the Unified State Taxpayer Register (ESTR). This change is part of ongoing digitalization efforts aimed at reducing paper documentation.
The transition to this new form of confirmation reflects the Federal Tax Service’s broader strategy to optimize interaction with businesses and individuals. The goal is to make procedures more convenient and transparent, while reducing the need for in-person visits to tax offices.
What changes in practice?
The main change concerns the type of document confirming tax registration. The official confirmation will now be provided as an extract from the ESTR.
In addition to the ESTR extract, registration can also be confirmed by other documents: for organizations — an extract from the Unified State Register of Legal Entities (USRLE); for foreign companies — an extract from the State Register of Accredited Branches (RAF); and for individual entrepreneurs — an extract from the Unified State Register of Individual Entrepreneurs (USRIE).
How and where to obtain the extract?
The new procedure makes obtaining confirmation documents more flexible and user-friendly. The extract can be requested through several channels:
The response time for providing the extract is up to five business days from the date the request is registered. The extract will be delivered via the same method used to submit the request.
The transition to this new form of confirmation reflects the Federal Tax Service’s broader strategy to optimize interaction with businesses and individuals. The goal is to make procedures more convenient and transparent, while reducing the need for in-person visits to tax offices.
What changes in practice?
The main change concerns the type of document confirming tax registration. The official confirmation will now be provided as an extract from the ESTR.
- Cancellation of certificates and notifications. Tax offices will no longer issue paper certificates of tax registration (INN) or notifications of deregistration. Previously issued documents remain valid and do not require replacement.
- Legal validity of the extract. The extract from the Unified State Taxpayer Register will serve as full proof of registration. It will include all essential details:
- INN (Taxpayer Identification Number);
- Organization name or full name of individual/sole proprietor;
- Information about the registered object;
- Date of registration or deregistration;
- Details of the tax authority that registered the taxpayer.
In addition to the ESTR extract, registration can also be confirmed by other documents: for organizations — an extract from the Unified State Register of Legal Entities (USRLE); for foreign companies — an extract from the State Register of Accredited Branches (RAF); and for individual entrepreneurs — an extract from the Unified State Register of Individual Entrepreneurs (USRIE).
How and where to obtain the extract?
The new procedure makes obtaining confirmation documents more flexible and user-friendly. The extract can be requested through several channels:
- Electronically: via the taxpayer’s personal account on the Federal Tax Service website, using the “Find Out Your INN” service, or through the Gosuslugi portal.
- On paper: by visiting any Federal Tax Service office in person (not necessarily at the place of registration), through a representative, or by registered mail.
The response time for providing the extract is up to five business days from the date the request is registered. The extract will be delivered via the same method used to submit the request.
Switching to the new format for confirming registration details is a positive development, although counterparties or credit institutions may have questions regarding the acceptance of the new documents. It is crucial to ensure legal clarity of transactions and smooth compliance checks.
Acsour’s experts have extensive knowledge in tax law and corporate document management. We are ready to offer consultations on the new tax registration confirmation procedure, assist in obtaining the necessary extracts, and provide legal support for your business amid evolving regulatory requirements.
This material is based on publicly available information and does not constitute legal advice. For recommendations tailored to your specific situation, please consult qualified professionals.
