Business imports of foreign goods tightened, while families get “cashback”
Overview of tax news from the past week
Russia's tax system continues its transformation. As of June 1, further significant changes have occurred in this area. Thus, the mechanism for importing foreign goods has been made more complex for businesses, while low-income citizens have been given another opportunity to get back part of the personal income tax they paid. Read about other news in the weekly review by Realnoe Vremya.
“Tax cashback” for families with low incomes
As of June 1, a new family tax payment has come into effect in Russia, which has already been dubbed “tax cashback.” To receive it, several conditions must be met simultaneously: in a family with two or more children (under 18 years old, or under 23 if studying full-time), the average per capita income must be below 1.5 times the regional subsistence minimum.
In Tatarstan, the subsistence minimum for 2026 is set at the following amounts:
- for the working-age population — 17,547 rubles;
- for children — 15,615 rubles;
- for pensioners — 13,844 rubles;
- per capita — 16,098 rubles.
At the same time, almost all types of family income are included in the calculation of the subsistence minimum. Including wages, pensions, scholarships, self-employment income, alimony, payments under contracts, interest on deposits, and the single benefit.
The essence of the new tax “deduction” is that families with low incomes will have their paid personal income tax recalculated at a rate of 6% instead of 13%. The state promises to return the resulting difference to the applicant. Moreover, the deadline for submitting an application for the refund is limited — it must be done by October 1.
Russian authorities have already reported that the new payment will cover more than 4 million families. However, in reality, the numbers will likely be significantly lower. After all, the payment is made upon application and is limited by deadlines.
Kazan wants to “get off” republican subsidies
Kazan plans to approve the replacement of the subsidy that allows for equalizing budgetary provision with an additional standard for personal income tax deductions. The corresponding document has already been submitted for anti-corruption review.
If approved, the Kazan City Duma will receive a new mechanism for replenishing the city budget, whereby funds in 2027–2029 will come through an increased standard for personal income tax revenue instead of a subsidy for equalizing budgetary provision. Usually, the republic supports municipalities in two ways:
- through direct subsidies from the Tatarstan budget;
- through increasing the share of taxes that remain in the local budget.
Thus, the Kazan authorities have chosen the second option for replenishing the city budget. Instead of receiving part of the funds as a subsidy, Kazan will receive them through increased personal income tax contributions.
On the one hand, this is a rather risky decision that could lead to a reduction in the city's budget. However, the capital's authorities have likely calculated all the risks. At least, they have much more data to work with than other experts.
SPOT has come into effect in Russia
As of June 1, the national Goods Delivery Expectation Confirmation System (SPOT) has been officially launched. At the same time, a transitional period of one month has been established for goods imported from Armenia, Kazakhstan, and Kyrgyzstan; for Belarus, this exemption is valid until November 1.
The essence of the innovation is that from now on, it is necessary to notify authorities about planned deliveries from foreign countries in advance, before the goods cross the Russian border. Before importing goods, the applicant contacts the Federal Tax Service (FTS), which issues them a unique QR code. In some cases, a security payment will also need to be made. Without fulfilling these requirements, the goods will not be allowed into Russia.
Goods imported by individuals for personal use are exempt from SPOT. Also exempt are cash funds, oil and petroleum products, electricity, and products transported via pipeline. Additionally, SPOT will not affect goods whose transaction information constitutes a state secret, goods moved in transit, and goods sent to diplomatic missions, consulates, and international organizations in Russia. The list is approved by the government of the Russian Federation and may change, the FTS warned.
It is worth noting that companies will be able to write off the SPOT security payment in their indirect tax declarations.
“Paper VAT” caused damage of over 1 billion rubles
The amount of damage to the Russian budget from the criminal case on so-called “paper VAT” has exceeded 1 billion rubles. Recall that in March, more than ten people involved in a scheme to evade tax through fictitious transactions with shell companies were detained in various regions of the country. This criminal network was then called the largest “paper VAT” platform.
According to TASS, citing law enforcement agencies, the amount of damage may increase but has already exceeded 1 billion rubles. More than ten suspects and hundreds of droppers are involved in the case. Operational-search activities on the “paper VAT” network were carried out for over a year.
Earlier it was reported that more than 4,800 legal entities may be involved in the case. The total amount of “illegally” claimed VAT deductions likely exceeded 1.2 trillion rubles. In total, over 37,000 enterprises from the real economy sector, most often from construction and trade, may have used the “paper” scheme across the country.
Self-employed individuals proposed to be “extended” until 2035
The State Duma has proposed extending the validity period of the special tax regime “Tax on Professional Income” until 2035. The corresponding initiative has been sent to Prime Minister Mikhail Mishustin.
In addition, it is proposed to increase the annual income limit for the self-employed from 2.4 million rubles to 3 million rubles and to include a mechanism for indexing this limit.
“Self-employment has become a clear and convenient way for millions of people to work legally. This is not just about taxes, it's about citizens' trust in the state," said Dmitry Gusev, First Deputy Chairman of the State Duma Committee on Control, to RIA Novosti.
Interestingly, in February of this year, the State Duma, on the contrary, advocated for “curtailing” the self-employment regime. For example, it was proposed to limit the fields of activity for the self-employed and leave the regime only for individuals.