FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 25, 2026 No. 104-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on April 14, 2026

Approved by the Federation Council on April 15, 2026

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5015, 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 19, Art. 1749; No. 22, Art. 2066; No. 28, Art. 2879, 2886; No. 46, Art. 4443; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3520, 3524; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 27, Art. 2707; No. 30, Art. 3112, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 12, Art. 1233; No. 31, Art. 3436, 3443; No. 45, Art. 4627, 4628; No. 47, Art. 4819; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 31, 39; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417, 5432; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3611, 3614, 3616; No. 48, Art. 5503, 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 21, 22, 31; No. 11, Art. 1265; No. 23, Art. 2775; No. 26, Art. 3123; No. 29, Art. 3598, 3639, 3641; No. 30, Art. 3739; No. 48, Art. 5725, 5731, 5733, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3262; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7037; No. 50, Art. 7359; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6751; No. 50, Art. 6968; No. 53, Art. 7596, 7604, 7607, 7619; 2013, No. 14, Art. 1647; No. 23, Art. 2866, 2888, 2889; No. 30, Art. 4031, 4048, 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 49, Art. 6335; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2936, 2938; No. 26, Art. 3373; No. 30, Art. 4220, 4239, 4240, 4245; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6663; 2015, No. 1, Art. 13, 16, 17, 18, 30, 32; No. 10, Art. 1402; No. 14, Art. 2023, 2024, 2025; No. 24, Art. 3377; No. 27, Art. 3968; No. 29, Art. 4358; No. 48, Art. 6684, 6688, 6692, 6693, 6694; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 920; No. 14, Art. 1902; No. 18, Art. 2504; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4158, 4175, 4176, 4181, 4182, 4184; No. 49, Art. 6844, 6846, 6847, 6851; No. 52, Art. 7497; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 25, Art. 3590; No. 30, Art. 4441, 4446, 4449; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7314, 7315, 7316, 7318, 7322, 7323, 7324, 7325; 2018, No. 1, Art. 14, 20, 50; No. 9, Art. 1291; No. 18, Art. 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 27, Art. 3942; No. 30, Art. 4534, 4535; No. 32, Art. 5087, 5090, 5093, 5095, 5096, 5127; No. 45, Art. 6828, 6847; No. 47, Art. 7135; No. 49, Art. 7496, 7498, 7499; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2664; No. 23, Art. 2906, 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3527; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4427; No. 39, Art. 5371, 5372, 5374, 5375; No. 48, Art. 6740; 2020, No. 6, Art. 587; No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; No. 30, Art. 4746; No. 31, Art. 5024, 5025; No. 42, Art. 6507, 6510; No. 46, Art. 7212; No. 48, Art. 7625, 7626, 7627; 2021, No. 15, Art. 2455; No. 17, Art. 2886, 2887; No. 18, Art. 3047; No. 24, Art. 4214, 4216, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8145, 8146, 8147; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 11, Art. 1597, 1600; No. 13, Art. 1955, 1956; No. 16, Art. 2598, 2599; No. 18, Art. 3007; No. 27, Art. 4597, 4612, 4626; No. 29, Art. 5206, 5230, 5288, 5290, 5291, 5301; No. 45, Art. 7676; No. 48, Art. 8309, 8310; No. 52, Art. 9350, 9353, 9379; 2023, No. 1, Art. 11, 12, 13, 43; No. 8, Art. 1200; No. 9, Art. 1415; No. 12, Art. 1877; No. 18, Art. 3236, 3250; No. 26, Art. 4669, 4670, 4676; No. 32, Art. 6121, 6147; No. 43, Art. 7603; No. 45, Art. 7994; No. 47, Art. 8315; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524, 9525; 2024, No. 8, Art. 1035; No. 10, Art. 1312; No. 13, Art. 1672, 1681; No. 18, Art. 2405; No. 23, Art. 3038, 3061; No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955, 4979, 4990; No. 45, Art. 6693, 6694; No. 48, Art. 7206; No. 49, Art. 7407, 7409, 7421; 2025, No. 30, Art. 4376, 4377, 4378; No. 31, Art. 4640, 4651; No. 44, Art. 6491; No. 47, Art. 7045, 7046; No. 48, Art. 7236; 2026, No. 7, Art. 615; No. 8, Art. 777) following changes:

1) in Item 1 of Article 145:

a) add with the new paragraph the eighth the following content:

"In case of determination for 2025 of the size of the income specified in paragraphs four and the fifth this Item, the individual entrepreneurs applying simplified taxation system who have for 2025 amount of the income determined according to Article 346.15 and subitems 1 and 3 of Item 1 of Article 346.25 of this Code and taking into account provisions of this Item did not exceed in total 60 million rubles and which lost release from fulfillment of duties of the taxpayer since January 1, 2026, connected with calculation and the tax discharge, and the individual entrepreneurs who are applying simplified taxation system and who lost the right to use of patent system of the taxation since January 1, 2026 also the income in type of the percent received on deposits (account balances) in the banks which are in the territory of the Russian Federation is not considered. At the same time, if the amount of the income determined according to this paragraph for 2025 did not exceed the size of the income specified in paragraphs four and the fifth this Item, the specified individual entrepreneurs are exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, till December 31, 2026 inclusive on condition of observance of provisions of the paragraph of third Item 5 of this Article.";

b) the eighth and ninth to consider paragraphs respectively paragraphs the ninth and tenth;

The subitem 22 of Item 2 of Article 146 to state 2) in the following edition:

"22) rendering services in connection (technological accession), including to the actual accession, to gas distribution networks of the gas-using equipment within dogazifikation, dogazifikation of boiler rooms provided that based on acts of the Government of the Russian Federation these services are rendered without collection of payment from applicants;";

3) in Article 149:

a) in subitem 12.2 of Item 2:

word in paragraph three "the Government of the Russian Federation" shall be replaced with words "The Ministry of Finance of the Russian Federation";

word in paragraph eleven "the Government of the Russian Federation" shall be replaced with words "The Ministry of Finance of the Russian Federation";

in the paragraph the fourteenth "the Government of the Russian Federation" shall be replaced with words words "The Ministry of Finance of the Russian Federation";

in the paragraph the eighteenth "the Government of the Russian Federation" shall be replaced with words words "The Ministry of Finance of the Russian Federation";

in the paragraph the twentieth "the Government of the Russian Federation" shall be replaced with words words "The Ministry of Finance of the Russian Federation";

b) in the subitem 38 of Item 3:

in paragraph eleven word "Item;" to replace with the word "Item".;

add with the paragraph the twelfth the following content:

"The organizations and the individual entrepreneurs applying simplified taxation system who have for 2025 amount of the income calculated taking into account provisions of paragraphs of the fifth, seventh - the tenth Item 1 of article 145 of this Code did not exceed in total 60 million rubles and which lost release from fulfillment of duties of the taxpayer since January 1, 2026, connected with calculation and the tax discharge, and the individual entrepreneurs who lost the right to use of patent system of the taxation since January 1, 2026 at whom for 2025 in which the patent system of the taxation, the income from realization considered according to Chapter 26.5 of this Code was applied did not exceed in total 60 million rubles, till December 31, 2026 inclusive have the right to the release provided by this subitem if for 2025 the specific weight of the income from rendering of services of public catering in total amount of the specified income of the organization or the individual entrepreneur made at least 70 percent;";

In paragraph one of subitem 17 of article 150 after the words "according to the list" to add 4) with words ", the approved federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of the higher education, scientific, scientific and technical and innovative activities," to replace the words "which affirm" with the word "established";

"The government of the Russian Federation" shall be replaced with words 5) in Item 5.1 of Article 154 of the word "The Ministry of Finance of the Russian Federation";

In paragraph one of the subitem 18 of Item 1 of Article 164 of the word "the Government of the Russian Federation" shall be replaced with words 6) "the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of tourism and tourist activities";

7) in Item 13 of Article 167:

a) word in paragraph one "the Government of the Russian Federation" shall be replaced with words "the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes";

b) in the paragraph the second words", defense and industrial and fuel and energy" shall be replaced with words "and defense and industrial", to exclude the words "and certified by seal of this body";

To state Item 2.4 of Article 171 in the following edition:

"2.4. The tax amounts shown to the taxpayer in case of purchase of goods (works, services), property rights in the territory of the Russian Federation or paid by the taxpayer in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction concerning goods (works, services), property rights acquired for rendering services in connection (technological accession) including to the actual accession, to gas distribution networks of the gas-using equipment within dogazifikation, dogazifikation of boiler rooms are deductible provided that based on acts of the Government of the Russian Federation these services are rendered without collection of payment from applicants.";

Item 13 of Article 214.1 to add 9) with paragraphs the twenty ninth - the thirty first the following content:

"In case of exchange (substitution) of the replaced bonds in currency on replacement ruble bonds the tax base is not determined by such transaction. In case of implementation (repayment) of the replacement ruble bonds received by the taxpayer as a result of such exchange (substitution) as documentary confirmed expenses of the taxpayer documentary confirmed expenses of the taxpayer on acquisition of the replaced bonds are recognized currency which the taxpayer owned before their exchange (substitution).

For the purpose of of this Code replacement ruble bonds the issued by the Russian organizations according to the procedure, stipulated in Clause 6.3 Federal Laws of July 14, 2022 No. 319-FZ "About modification of separate legal acts of the Russian Federation" are recognized, bonds which nominal value is expressed in Russian rubles or is expressed in foreign currency with change of their nominal value for Russian rubles according to the decision on release of such bonds no later than 35 calendar days from end date of placement of release of replacement ruble bonds.

For the purpose of of this Code the replaced bonds bonds of the Russian organizations which nominal value is expressed in currency of the foreign states and the territories included in the list of the foreign states and the territories making concerning the Russian Federation, the Russian legal entities and physical persons the unfriendly actions acquired by owners of such bonds till March 1, 2022 or received as replacement bonds of the Russian organizations in exchange for bonds of the foreign organizations (eurobonds) and which were not given by the taxpayer to the third parties with transfer of property before their substitution with replacement ruble bonds are recognized currency.";

In paragraph five of the subitem 7 of Item 1 of Article 219 of the word "the Government of the Russian Federation" shall be replaced with words 10) "the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of physical culture and sport and also on rendering the state services (including prevention of dope in sport and fight against it) and to management of state-owned property in the field of physical culture and sport, in coordination with the Ministry of Finance of the Russian Federation";

The subitem 3 of Item 2 of Article 219.1 to add 11) with the paragraph the ninth the following content:

"for findings of replacement ruble bonds the term estimated from the date of acquisition by the taxpayer of the replaced bonds in currency as a result of which exchange (substitution) by the taxpayer receives such replacement ruble bonds, before date of implementation of such replacement ruble bonds is recognized property of the taxpayer. This provision is applied if as of March 1, 2022 the replaced bonds in currency as a result of which exchange (substitution) by the taxpayer receives replacement ruble bonds belonged to the taxpayer on the property right and if such replaced bonds in currency as of date of their exchange (substitution) belonged to the securities which are traded on the organized market of securities and specified in the subitem 1 of Item 3 of Article 214.1 of this Code;";

Item 1 of Article 251 to add 12) with subitem 33.5 of the following content:

"33. 5) in cost type of the replacement ruble bonds received by the taxpayer as a result of exchange (substitution) of the replaced bonds in currency.

The income specified in this subitem is not considered in case of determination of tax base on the income tax of the organizations within the amount of the ruble equivalent of nominal value of the replaced bonds in currency determined by the official rate of the Central bank of the Russian Federation operating on the latest of the following dates: date of placement or date of change of currency of nominal of replacement ruble bonds.

Provisions of this subitem are applied by holders of the replaced bonds in currency (except for issuers of such bonds on the amounts of such bonds redeemed and not extinguished by them by the time of substitution) on each release of such bonds on condition of exchange of all replaced bonds belonging to the taxpayer on the property right or other corporeal right in currency of one release;";

13) in Article 262:

a) in paragraph one of Item 7 of the word "the Government of the Russian Federation" shall be replaced with words "the federal executive body performing functions on development of state policy and normative legal regulation in the field of the higher education, scientific, scientific and technical and innovative activities";

b) in Item 8:

in paragraph five of the word "approved by the Government of the Russian Federation" shall be replaced with words "stipulated in Item to the 7th this Article";

in paragraph seven of the word "approved by the Government of the Russian Federation" shall be replaced with words "stipulated in Item to the 7th this Article";

c) in the paragraph the second Item 9 of the word "approved by the Government of the Russian Federation" shall be replaced with words "stipulated in Item to the 7th this Article";

The subitem 11 of Item 1 of Article 264 to state 14) in the following edition:

"11) maintenance costs of office transport (automobile, railway, air and other modes of transport). Expenses on compensation for use for office trips of personal cars and motorcycles within the following regulations:

2400 rubles a month for cars with engine capacity up to 2000 cubic centimeters inclusive;

3000 rubles a month for cars with engine capacity over 2000 cubic centimeters;

1200 rubles a month for motorcycles;";

15) in Article 270:

a) in Item 38 of the word "the Government of the Russian Federation" shall be replaced with words "the subitem 11 of Item 1 of Article 264 of this Code";

b) add with Item 48.38 of the following content:

"48. 38) in cost type of the replaced bonds in currency in case of their exchange (substitution) with replacement ruble bonds.

Provisions of this Item are applied by holders of the replaced bonds in currency (except for issuers of such bonds on the amounts of such bonds redeemed and not extinguished by them by the time of substitution) on each release of such bonds on condition of exchange of all replaced bonds belonging to the taxpayer on the property right or other corporeal right in currency of one release;";

Item 4 of Article 271 to add 16) with the subitem of 21 following contents:

"21) repayment date (partial repayment), other disposal of replacement ruble bonds, but no later than December 31, 2028 - for the income in type of positive difference between the amount received by the issuer in case of placement of the replaced bonds in currency in the amount of ruble equivalent of nominal value (remaining balance of nominal value) of such bonds determined by the official rate of the Central bank of the Russian Federation operating for date of placement and the amount paid by the issuer in case of repayment (partial repayment), other disposal of replacement ruble bonds, corresponding to the ruble equivalent of nominal value (remaining balance of nominal value) of the replaced bonds in currency determined by the official rate of the Central bank of the Russian Federation operating on the latest of the following dates: date of placement or date of change of currency of nominal of replacement ruble bonds.

In case of partial repayment (other disposal) of replacement ruble bonds the specified income is recognized the part determined proceeding from repayable share of nominal value of replacement ruble bonds.

Provisions of this subitem are not applied by issuers of the replaced bonds in currency on the amounts of such bonds redeemed and not extinguished by them by the time of substitution to the specified income.";

17) Item 7 of Article 272 to add with the subitem 22 following of content:

"22) repayment date (partial repayment), other disposal of replacement ruble bonds, but no later than December 31, 2028 - for expense in the form of negative difference between the amount received by the issuer in case of placement of the replaced bonds in currency in the amount of ruble equivalent of nominal value (remaining balance of nominal value) of such bonds determined by the official rate of the Central bank of the Russian Federation operating for date of placement and the amount paid by the issuer in case of repayment (partial repayment), other disposal of replacement ruble bonds, corresponding to the ruble equivalent of nominal value (remaining balance of nominal value) of the replaced bonds in currency determined by the official rate of the Central bank of the Russian Federation operating on the latest of the following dates: date of placement or date of change of currency of nominal of replacement ruble bonds.

In case of partial repayment (other disposal) of replacement ruble bonds the specified expense is recognized the part determined proceeding from repayable share of nominal value of replacement ruble bonds.

Provisions of this subitem are not applied by issuers of the replaced bonds in currency on the amounts of such bonds redeemed and not extinguished by them by the time of substitution to the specified expense.";

Article 280 to add 18) with Item 5.2 of the following content:

"5.2. The cost of the replacement ruble bonds received by the taxpayer - the holder of the replaced bonds in currency (except for issuers of such bonds on the amounts of such bonds redeemed and not extinguished by them by the time of substitution) as a result of exchange (substitution) of the replaced bonds in currency of one release, the cost of the replaced bonds in currency created in tax accounting of the taxpayer in case of their acquisition is recognized.

This provision is applied by the taxpayers specified in this Item - holders of the replaced bonds in currency on condition of exchange of all replaced bonds belonging to them on the property right or other corporeal right in currency of one release.";

The second Item 1 of Article 284.5 of the word "the Government of the Russian Federation" shall be replaced with words 19) in the paragraph "the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of social servicing of the population";

20) in the subitem 12 of Item 2 of Article 346.5 of the word "the Government of the Russian Federation" shall be replaced with words "the subitem 11 of Item 1 of Article 264 of this Code";

21) in Item 1 of Article 346.13:

a) the paragraph one to add with words "if other is not provided by this Item";

b) add with the paragraph the fourth the following content:

"The individual entrepreneurs applying patent system of the taxation in December, 2025 whose income in 2025 exceeded 20 million rubles, and meeting the requirements established by this Chapter having the right to notify no later than June 1, 2026 tax authority at the place of residence of the individual entrepreneur on transition to simplified taxation system since January 1, 2026.";

22) Item 2 of Article 346.14:

a) add with words "if other is not provided by this Item";

b) add with the paragraph the second the following content:

"The individual entrepreneurs applying patent system of the taxation and simplified taxation system in December, 2025 or the individual entrepreneurs applying patent system of the taxation in December, 2025 and who passed to simplified taxation system since January 1, 2026 whose income in 2025 exceeded 20 million rubles had the right to change the taxation object, having notified on it tax authority no later than June 1, 2026.";

Item 1 of Article 346.15 to add 23) with the paragraph the second the following content:

"In case of receipt of the income in payment type, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services, transfer of property rights) in the tax (reporting) period in which the taxpayer was not taxpayer of the value added tax or was exempted from fulfillment of duties of the taxpayer of the value added tax, on condition of shipment of the specified goods (performance of works, rendering services, transfer of property rights) in the tax (reporting) period in which the taxpayer is taxpayer of the value added tax, such taxpayer has the right to reduce the amount of the income gained during shipment of the specified goods (performance of works, rendering services, transfer of property rights), by the amount equal to the tax amount size on value added, 21 of this Code shown according to Chapter the taxpayer to the buyer (acquirer) of the specified goods (works, services, property rights). This provision is applied regarding the tax amounts on value added which are not received from the buyer (acquirer) of goods (works, services, property rights) in addition to the cost of the specified goods (works, services, property rights).";

24) in Item 1 of Article 346.16:

a) state subitem 8 in the following edition:

"8) tax amounts on value added on the paid goods (works, services) acquired by the taxpayer and which are subject to inclusion in structure of expenses according to this Article and with Article 346.17 of this Code, except for tax amounts on value added which are accepted to deduction according to the procedure, provided by Chapter of 21 of this Code;";

b) in subitem 12 of the word "the Government of the Russian Federation" shall be replaced with words "the subitem 11 of Item 1 of Article 264 of this Code";

c) state subitem 22 in the following edition:

"22) the amounts of taxes and fees paid according to the legislation on taxes and fees, except for the tax paid according to this Chapter, the value added tax, and also the amount of tourist tax;";

Item 7 of Article 346.45 to add 25) with paragraphs the third and fourth the following content:

"The individual entrepreneur who lost the right to use of patent system of the taxation and began to fulfill duties of the taxpayer of the value added tax, tax amount on value added on the acquired (imported) goods (works, services) which before loss the rights to use of patent system of the taxation were not used in case of use of this system of the taxation accepts to deduction according to the procedure, provided by Chapter of 21 of this Code.

The individual entrepreneur who lost the right to use of patent system of the taxation and began to fulfill duties of the taxpayer of the value added tax, tax amount on value added on the acquired (imported) to loss of the right to use of patent system of the taxation property, plant and equipment or intangible assets accepts to deduction according to the procedure, provided by Chapter of 21 of this Code if before loss of the right to use of patent system of the taxation the specified fixed assets were not put into operation or intangible assets were not accepted to accounting.";

In paragraph nine of Item 3 of Article 346.50 of the word "the Government of the Russian Federation" shall be replaced with words 26) "The Ministry of Finance of the Russian Federation";

"The government of the Russian Federation" shall be replaced with words 27) in Item 4.2 of Article 378.2 of the word "The Ministry of Finance of the Russian Federation";

28) in Article 427:

a) third Item 13.2 to state the paragraph in the following edition:

"following the results of the accounting (settlement) period in the amount of all income determined according to the procedure, established by Chapter 23, of 25, 26.1 or 26.2 of this Code, at least 70 percent make the income from implementation of the types of economic activity specified in the list approved by the Government of the Russian Federation.";

b) third Item 13.3 to state the paragraph in the following edition:

"following the results of the accounting (settlement) period in the amount of all income determined according to the procedure, established by Chapter 23, of 25, 26.1 or 26.2 of this Code, at least 70 percent make the income from implementation of the types of economic activity specified in the list approved by the Government of the Russian Federation.".

Article 2

1. Fixing of powers on adoption of normative and other legal acts behind federal executive bodies according to the changes brought in the Tax Code of the Russian Federation by this Federal Law does not involve recognition voided the regulatory legal acts adopted about day of entry into force of this Federal Law within implementation of the specified powers by the Government of the Russian Federation.

2. In case of need modification of the regulatory legal acts specified regarding 1 this Article, these regulatory legal acts are recognized invalid, at the same time the authorized federal executive body adopts new regulatory legal act.

3. The procedure for approval of projects of the regulatory legal acts developed by authorized federal executive body for the purpose of implementation of the powers fixed by the changes brought in the Tax Code of the Russian Federation by this Federal Law with other federal executive bodies is determined by the Government of the Russian Federation.

Article 3

1. In case of exception in 2026 of codes of separate types of primary goods from the list of codes of types of primary goods according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union approved by the Government of the Russian Federation according to Item 10 of article 165 of the Tax Code of the Russian Federation (further - excludable primary goods), the tax amounts on value added shown to the taxpayer (paid in case of commodity importation on the territory of the Russian Federation) realizing excludable primary goods, to the 1st day of the first month of the tax period on the value added tax following tax period in which the regulatory legal act of the Government of the Russian Federation about such exception is adopted, and not accepted by it to deduction due to the lack for the specified date of confirmation of justification of application of rate of the value added tax in the amount of 0 percent in accordance with the established procedure, are subject to acceptance to deduction (are declared in the tax declaration) based on the invoices or documents confirming the actual payment of tax amounts on value added in case of commodity importation on the territory of the Russian Federation, two equal shares for the third quarter 2026 and the third quarter 2027. The procedure of payments of the shares and tax amounts on value added shown to the taxpayer according to specific invoices (the documents confirming the actual payment of tax amounts on value added in case of commodity importation on the territory of the Russian Federation) is determined by the taxpayer independently.

2. As of the 1st day of the first month of the tax period on the value added tax following tax period in which the regulatory legal act of the Government of the Russian Federation specified regarding 1 this Article is adopted the taxpayer specified regarding 1 this Article shall provide to tax authority registers with data from invoices (the documents confirming the actual payment of tax amounts on value added in case of commodity importation on the territory of the Russian Federation):

1) with indication of the tax amounts on value added which are not accepted to deduction on goods purchased (works, services) relating to transactions on realization of the excludable primary goods placed under customs procedure of export, the tax rate of the value added tax in the amount of 0 percent on which on the 1st day of the first month of the tax period on the value added tax following tax period in which the regulatory legal act of the Government of the Russian Federation specified regarding 1 this Article is adopted is not confirmed according to the procedure, the stipulated in Clause 165 Tax Code of the Russian Federation;

2) with indication of the tax amounts on value added which are not accepted to deduction on goods purchased (works, services) in other bases including in connection with realization by the taxpayer of the right to acceptance to deduction of tax amounts on value added according to the procedure, stipulated in Item 1.1 articles 172 of the Tax Code of the Russian Federation.

3. The registers specified in part 2 of this Article are represented in the form recommended by federal executive body, the representative for control and supervision in the field of taxes and fees, in time no later than date of submission of the tax declaration on the value added tax for the tax period following tax period in which the regulatory legal act of the Government of the Russian Federation specified regarding 1 this Article is adopted. Modification and amendments in the register specified in Item 2 of part 2 of this Article is not allowed, except as specified approaches of circumstances based on which according to Chapter 21 of the Tax Code of the Russian Federation there are bases for adjustment (corrections) of invoices (the documents confirming the actual payment of the tax amounts on value added in case of commodity importation on the territory of the Russian Federation) included in such register. Changes and amendments in the registers specified in Items 1 and 2 of part 2 of this Article are represented to tax authority along with the tax declaration (specified by the tax declaration) on the value added tax, in which according to Chapter 21 of the Tax Code of the Russian Federation are subject to reflection of the data from invoices, including corrective invoices (documents, confirming the actual payment of tax amounts on value added in case of commodity importation on the territory of the Russian Federation) which formed the basis for introduction of such changes and amendments.

4. In case of adjustments (corrections) of the invoices included in the register specified in Item 1 of part 2 of this Article and also in case of amendment of this register other invoices which are subject to inclusion in this register, the tax amount on value added is subject to acceptance to deduction (is declared in the tax declaration) based on invoices, including corrective invoices (documents, confirming the actual payment of tax amounts on value added in case of commodity importation on the territory of the Russian Federation) which formed the basis for modification and amendments in the register specified in Item 1 of part 2 of this Article, two equal shares for tax period in which according to Chapter 21 of the Tax Code of the Russian Federation corresponding changes (adjustments (correction), and for the third quarter 2027 are subject to reflection if such changes (adjustments (correction) are made till October 25, 2027 inclusive.

5. The tax amounts on value added shown to the taxpayer specified regarding 1 this Article, based on invoices or specified in the documents confirming the actual payment by such taxpayer of tax amounts on value added in case of commodity importation on the territory of the Russian Federation, to the 1st day of the first month of the tax period on the value added tax following tax period in which the regulatory legal act of the Government of the Russian Federation specified regarding 1 this Article is adopted, and not included in the registers specified in Items 1 and 2 of part 2 of this Article, taking into account the changes and amendments entered in these registers according to the procedure, provided by part 3 of this Article, are deductible since the fourth quarter 2027 in case of observance of condition, stipulated in Item 1.1 articles 172 of the Tax Code of the Russian Federation.

6. Provisions of the paragraph of third Item 3 of article 172 of the Tax Code of the Russian Federation are applied to excludable primary goods from the 1st of the next tax period on the value added tax following tax period in which the regulatory legal act of the Government of the Russian Federation specified regarding 1 this Article is adopted.

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. The subitem "an" of Item 3, items 4 - 7, 10, 13 both 14, the subitem "an" of Item 15, Items 19 and 20, the subitem "b" of Item 24, Items 26 and 27 of Article 1 and article 2 of this Federal Law become effective after one month from the date of official publication of this Federal Law.

3. Article 3 of this Federal Law becomes effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the value added tax.

4. Action of provisions of Item 13 of Article 214. 1, subitem 3 of Item 2 of Article 219. 1, subitem 33.5 of Item 1 of Article 251, of Item 48.38 of Article 270, of the subitem 21 of item 4 of Article 271, of the subitem 22 of Item 7 of Article 272, of Item 5.2 of Article 280, of the paragraph of third Item 13.2 and the paragraph of third Item 13.3 of article 427 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2026.

5. Action of provisions of the paragraph of the eighth Item 1 of Article 145 and paragraph of the twelfth subitem 38 of Item 3 of article 149 of the Tax Code of the Russian Federation extends to the legal relationship which arose since April 1, 2026.

6. Action of provisions of Item 1 of article 346.15 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends also to cases of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services, transfer of property rights) in the tax (reporting) period till January 1, 2025 in which the taxpayer was not taxpayer of the value added tax, on condition of shipment (transfer) of such goods (works, services, property rights) in any of the tax (reporting) periods since January 1, 2025 in which the taxpayer began to fulfill the duties of the taxpayer connected with calculation and the tax discharge on value added.

 

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