Russia’s Federal Tax Service has clarified new rules on the registration of separate subdivisions and foreign organisations, allowing companies to withdraw from previously chosen tax authorities and removing the requirement for foreign entities to file directly when opening bank accounts.
The Russian Federal Tax Service has issued clarifications on changes to the rules governing the registration of separate subdivisions and foreign organisations.
Organisations operating through separate subdivisions may now not only select a tax authority for registration at the location of one of them, but also withdraw from the previously chosen authority. The measure applies to subdivisions located within the same municipality, in the federal cities of Moscow, St. Petersburg and Sevastopol, as well as in territories under the jurisdiction of different tax authorities.
Upon receipt of a notification of withdrawal from the chosen tax authority, the subdivision will be registered with the inspection office at the address of its actual location.
Notifications are submitted in the same manner as notifications of choice: in person or through a representative, by registered mail, electronically via telecommunication channels, or through the taxpayer’s personal account. Russian organisations submit such notifications to the tax authority at their place of location, while foreign organisations submit them to the chosen tax authority.
The Federal Tax Service stated that the measure is intended to streamline the registration of organisations with a significant number of subdivisions and to simplify their interaction with tax authorities.
Further changes affect foreign organisations. They are no longer required to submit applications and other documents to the tax authority for registration when opening a bank account. Instead, the application will be submitted directly by the bank where the account is opened, based on the necessary documents.
Information on the registration of the organisation with the tax authority will be sent to the bank that submitted the application, for onward transmission to the foreign organisation. Where required, an extract from the Unified State Register of Taxpayers containing registration data may be issued by the authority directly to the foreign organisation upon request.
According to the Federal Tax Service, the innovation reduces bureaucratic procedures, lowers the administrative burden on foreign organisations, ensures registration on the basis of verified data and increases the efficiency of tax administration.
This announcement was made on 11 September 2026.
