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Russia is moving to deepen its digital transformation of tax administration, with the Federal Tax Service (FNS) introducing enhanced tax monitoring protocols for 2026. To expand real-time compliance oversight, companies planning to enter the tax monitoring regime must submit a strategic roadmap and timeline (“plan-graph”) by July 1, 2025.
The tax monitoring system, a cornerstone of Russia’s advanced tax administration reform, offers select corporate taxpayers an alternative to traditional tax audits. Instead, participating companies engage in real-time information sharing and continuous compliance through a digital interface with the FNS.
Who Must Submit What?
- A “plan-graph” is required only for corporate groups entering monitoring with more than two subsidiaries.
- A “roadmap” is recommended for all companies, particularly those looking to adopt expanded informational interaction.
- The roadmap is mandatory for any entity subject to Government Directive No. 11528п-П13, dated December 13, 2019.
These documents are being developed in collaboration with the FNS and must reflect:
- Procedures for establishing data exchange protocols;
- Descriptions of internal control systems;
- Risk and control procedures;
- Timelines for testing and demonstrating IT systems;
- Key document submission deadlines.
Organizations classified as major taxpayers must file their documents at the designated major taxpayer office. Otherwise, submissions should be sent to the company’s registered tax authority. The FNS has released standardized templates in its letter dated March 13, 2024 (№ СД-4-23/2854@).
Once submitted, the central office of the FNS will review and coordinate the roadmap within five working days, allowing companies to begin the formal application process for joining tax monitoring.
Next Compliance Milestone: September 1
By September 1, 2025, participating companies must submit:
- A formal application for tax monitoring;
- The agreed interaction protocol;
- Information on affiliated parties;
- Their tax accounting policy;
- Documentation on internal controls.
As Russia continues to align its tax system with international transparency standards and real-time compliance models, this move signals a further step toward digitized tax governance, increased efficiency, and reduced audit burdens for compliant taxpayers.
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