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Putin instructed to consolidate a transition period for small and microbusiness in 2026 so that companies could choose the optimal tax regime. The order also specifies the task of providing a simplified procedure for the formation and submission of tax reports.

The Federal Tax Service requires submitting a VAT declaration for the first quarter of 2026 in an updated form due to the transition to the 22% rate. The report must be submitted by April 27, and the amended order comes into force on March 29. Lines for new rates and details for advance and shipping invoices have been added to the declaration.

Note 2 to art. 16.2 of the Administrative Code explicitly refers to voluntary reporting after release. But what if the declarant saw the error earlier and submitted the CDT before the release? The ruling of the Arbitration Court of the district dated 02/06/2026 shows that what is more important is not the "before/after release" moment, but the fact that the violation was corrected by the declarant himself before it was detected by customs. We are analyzing the case with the currency of the contr

The Federal Tax Service of Russia has issued official instructions on the application of VAT for taxpayers of the Unified Tax System in 2026. The document clarifies the new income thresholds, tax rates, and reporting procedures. For small and medium-sized businesses, the changes mean that accounting and contractual terms must be reviewed at the beginning of the year.

Internal audit in small and medium-sized businesses helps the owner and the CFO to see the real picture of money, contracts and key operations. It reduces the risk of cash gaps, fines, losses on purchases and stock, loss of primary documents, accounting errors and management reporting.