The deadline shift follows from the general rule of Article 6.1 of the Tax Code: if the last day of a tax deadline falls on a weekend or a non-working holiday, the deadline ends on the next working day. In 2026, December 31 is a day off, so the deadline automatically moves to January 11, 2027.
The notice is filed by organisations and entrepreneurs that currently apply another tax regime and want to switch to the simplified system from January 1, 2027. Organisations send the document to the tax office at their location, entrepreneurs — at their place of residence. Since July 31, 2026, an updated notice form approved by Federal Tax Service Order No. ED-1-3/285@ of 30.04.2026 has been in effect. The old form cannot be used.
There is no need to wait for January: the notice can be sent in advance, in December. The shift to January 11 is a time buffer, not a new mandatory date.
Before sending the document, several conditions must be checked:
- compliance of the company or entrepreneur with the limits and requirements of the simplified tax system;
- the chosen object of taxation — "income" or "income minus expenses";
- correct completion of the new form;
- correct indication of the tax authority.
It is also worth keeping confirmation of sending — it may be needed in case of disputes with the tax office.
For businesses engaged in foreign trade, the choice of tax regime affects the accounting of customs payments, VAT on imports and exports, and document flow with foreign counterparties. Switching to the simplified system changes the mechanism for recovering input VAT on import operations, so the decision to change the regime requires a preliminary calculation of the tax burden taking into account the structure of the specific business.
A notice filed late does not give the right to apply the simplified system next year — the tax authority will refuse the switch. It will not be possible to fix the situation before the start of the tax period: the next opportunity will come only a year later.
Related news:
- The Ministry of Economic Development approved simplified system limits for 2027: new 5% and 7% VAT thresholds — new income thresholds and 5% and 7% VAT rates under the simplified system
- Fixed asset limit under the simplified system to rise to 230.6 million roubles in 2027 — fixed asset limit for keeping the simplified system in 2027
- Simplified system limits to rise to 518.85 million roubles in 2027 — how much the maximum income under the simplified system will grow
- Taxes for individual entrepreneurs in 2027: patent, VAT under the simplified system and new contributions — tax changes for entrepreneurs from 2027
- Simplified system and VAT in 2026: step-by-step guide for those becoming VAT payers — step-by-step guide for simplified system taxpayers becoming VAT payers
