Russia has eased entry rules for its tax monitoring regime, allowing legal successors of reorganised companies to join the scheme even where they fall short of the standard revenue and asset thresholds.
Russia has expanded access to its tax monitoring regime from 1 September 2026, allowing legal successors of companies already subject to tax monitoring to enter the regime without independently meeting the standard eligibility thresholds.
The change follows Federal Law No. 425-FZ, adopted on 20 November 2025, approved by the Federation Council on 26 November 2025 and signed into law on 28 November 2025.
Under the existing criteria, companies generally must simultaneously have paid more than RUB 80 million in specified taxes and social security contributions, recorded annual revenue above RUB 800 million, and held assets exceeding RUB 800 million as at 31 December of the preceding calendar year.
The amendments also allow tax monitoring to continue through a company’s reorganisation when its legal successor joins the regime. This prevents the monitoring period from being interrupted solely because of the restructuring.
However, monitoring may be terminated early if the successor fails to update documents previously provided to the tax authority within one month.
Federal Law No. 425-FZ also introduced wider tax changes, including an increase in the standard VAT rate from 20% to 22% from 1 January 2026, phased reductions in the VAT threshold for simplified-tax-system taxpayers, changes to gambling tax and amendments affecting banking services and cross-border digital and mining services.
