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As of July 16, 2026, a new procedure for maintaining the Unified State Register of Taxpayers came into force, approved by Order of the Federal Tax Service No. ED-1-14/315@ dated May 15, 2026. At the same time, the tax authority clarified the nuances of exemption from fines for late filing of zero returns. Here's what it means for your business.
What Has Changed in the Register's Composition
The new procedure significantly adjusts the list of data that the tax authority will include about taxpayers. The changes are aimed at optimizing the register and eliminating redundant information.
For Russian Organizations
Information that duplicates data from the Unified State Register of Legal Entities has been excluded. In particular, the following will no longer be reflected:
- details about founders (participants) of the organization;
- information about the person acting on behalf of the organization without a power of attorney;
- data on initiation of bankruptcy proceedings;
- decisions on exclusion from the Unified State Register of Legal Entities.
For Individuals
Data on individuals now includes information about registration (or deregistration) as a payer of:
- the patent taxation system (PTS);
- the professional income tax (PIT).
For Foreign Organizations
The list of information on foreign organizations has been expanded. It now includes:
- data on registration (or deregistration) as a tax agent;
- information about opening a bank account in Russia;
- details about the head of the foreign organization;
- information about the servicing bank in the country of incorporation.
What Has Been Excluded
The following data will no longer be reflected for both Russian and foreign organizations and individuals:
- information about real estate and vehicles (instead, only the fact of registration at the location of the property will be shown);
- the date of the last report filed with the tax authority;
- the date of commencement of application of the simplified taxation system by a Russian organization;
- the date from an individual entrepreneur's application on commencement or termination of the simplified taxation system, including the patent system.
What This Means for Businesses
The new register procedure is a step toward reducing administrative burdens. Removing duplicate data from the Unified State Register of Legal Entities simplifies register maintenance and reduces the amount of redundant information that the tax authority must process.
For businesses, this means that interaction with tax authorities becomes more transparent and less bureaucratic. However, companies need to independently monitor the accuracy of their data to avoid errors when dealing with counterparties.
For businesses, this means that interaction with tax authorities becomes more transparent and less bureaucratic. However, companies need to independently monitor the accuracy of their data to avoid errors when dealing with counterparties.
Exemption from Fines for Zero Returns
Additionally, the Federal Tax Service clarified that from June 26, 2026, taxpayers are exempt from liability for late filing of tax returns and insurance premium calculations where there is no amount payable.
Key points:
This is an important relief for businesses, but not a reason to ignore reporting deadlines.
Key points:
- the exemption applies to returns and calculations filed even before June 26, 2026;
- fines indicated in decisions already issued but not executed as of that date are not subject to collection if there are grounds for exemption;
- the obligation to file returns (including zero returns) remains — deadlines must still be met.
This is an important relief for businesses, but not a reason to ignore reporting deadlines.
How Acsour Can Help Your Business
Acsour experts are ready to:
- help you understand the new register rules and how they affect your company;
- verify the accuracy of your data in tax registers;
- ensure timely filing of all reports, including zero returns, in light of all the changes.
Submit a request — our experts will audit your data in tax registers and help you build a safe strategy for dealing with the FTS.
