The Russian government has submitted a 204-page tax reform bill to the State Duma, proposing changes to the Tax Code effective from 2027. While IT tax benefits and profit tax rates for accredited companies remain unchanged, the bill introduces stricter compliance requirements.
Companies must now submit annual financial statements to tax authorities within six months to retain IT tax incentives. Failure to do so poses a direct financial risk, as tax benefits are now tied to the quality of accounting and reporting discipline.
The bill expands the definition of IT-related revenue to include sales of electronic books and digital content. However, the government is also signaling a potential crackdown on artificial revenue inflation through transactions between affiliated entities within corporate groups.
Digital platforms and marketplaces will face new regulatory burdens, acting as intermediaries in tax administration. Operators must identify tax risks for partners, facilitate information exchange with the Federal Tax Service, and potentially block sales listings upon official request.
Failure to comply with tax authority demands can lead to the suspension of a seller's operations across all platforms within 48 hours. Platforms face a fine of 100,000 ₽ for non-compliance, and must integrate these tax control functions directly into their IT infrastructure.
For international corporate structures, the bill proposes raising the threshold for defining a controlling person in foreign companies (KIK) from 25% to 50%. This change aims to reduce the number of minority shareholders classified as controlling parties.
