Reference · 2026
Tax & accounting reporting calendar
What a foreign-owned company in Russia files, how often, and by when — CIT, VAT, payroll, statutory accounts and personal filings. Indicative deadlines; we run the full calendar for our clients so nothing is missed.
Annual CIT return
Annual
By 25 March
For the previous calendar year; tax paid by 28 March.
Interim CIT returns
Quarterly
By 25th
By the 25th of the month after each reporting period (Q1, H1, 9M).
Monthly advance payments
Monthly
By 28th
Where the company pays monthly advances on actual or estimated profit.
VAT return
Quarterly
By 25th
By the 25th of the month following the quarter; filed electronically.
VAT payment
Quarterly
3 instalments
Paid in three equal parts, by the 28th of each of the next three months.
6-NDFL calculation
Quarterly
By 25th
Quarterly by the 25th; annual 6-NDFL by 25 February.
NDFL payment
Twice monthly
5th & 28th
Under the single tax account (ЕНП) schedule.
Insurance contributions (RSV)
Quarterly
By 25th
Plus monthly personified data by the 25th; payment by the 28th.
Annual financial statements
Annual
By 31 March
Filed with the FTS (GIRBO state register) for the previous year.
Statistical reporting
Varies
Per form
Rosstat forms depend on entity size and activity.
3-NDFL declaration
Annual
By 30 April
Personal income declaration; tax paid by 15 July.
CFC notification
Annual
20 Mar / 30 Apr
By 20 March for companies, 30 April for individuals.
Foreign account notice
On event / annual
Per rules
Opening/closing notices and annual cash-flow reports.
Deadlines are indicative for 2026 and depend on your regime, entity type and the single tax account (ЕНП) rules. This is general information, not tax advice — we confirm and manage the exact calendar for each client.