Changes in Tax Registration Rules Effective from 2026
The Federal Tax Service of Russia has prepared new regulations that will fundamentally change the procedure for tax registration and deregistration of legal entities, individual entrepreneurs, and individuals. The reforms will come into force on January 1, 2026, and will affect all categories of taxpayers, including foreign nationals.
- The key change will be the abolition of current tax registration confirmation documents.
Starting in 2026, tax authorities will no longer issue tax registration certificates and corresponding notifications, which currently serve as the primary documents confirming tax registration. Instead, legal entities will receive extracts from the Unified State Register of Legal Entities (EGRUL), individual entrepreneurs – from the Unified State Register of Individual Entrepreneurs (EGRIP), and all categories of taxpayers – from the Unified State Register of Taxpayers (EGRN).
- The new procedure provides for automatic issuance of extracts when registering new organizations, opening branches, changing legal addresses, or liquidating divisions.
- For registration confirmation regarding real estate or vehicles, extracts will be provided upon the taxpayer’s request. All previously issued certificates and notifications remain valid.
The tax registration reform is being implemented in accordance with amendments to Article 11 of the Tax Code of the Russian Federation introduced by Federal Law No. 259-FZ dated August 8, 2024. The main goals of the changes are to digitalize tax administration, reduce paperwork, and transition to electronic forms of interaction between taxpayers and tax authorities.
Currently, draft versions of the new regulations are undergoing public discussion. Taxpayers are advised to familiarize themselves with the upcoming changes in advance and, if necessary, verify the accuracy of their data in state registries.
