FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 4, 2026 No. 293-FZ

About introduction of amendments to articles 166 and 168 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 21, 2026

Approved by the Federation Council on July 24, 2026

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2005, No. 30, Art. 3130; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4593; 2013, No. 52, Art. 6985; 2017, No. 49, Art. 7307, 7321; 2018, No. 32, Art. 5095; 2021, No. 27, Art. 5133; 2022, No. 29, Art. 5290; 2023, No. 32, Art. 6121; 2024, No. 45, Art. 6693) following changes:

Article 166 to add 1) with Item 3.2 of the following content:

"3.2. If after the conclusion of the agreement changes owing to which in case of execution of this agreement the taxpayer has obligation on the tax discharge are made to the legislation of the Russian Federation on taxes and fees, and at the same time the buyer has no right to accept tax amount to deduction and agreement parties did not change the agreement price according to the civil legislation of the Russian Federation or did not provide condition about settlement of interaction of the parties in connection with such changes in the agreement, the tax amount is estimated in the taxpayer by calculation method proceeding from the cost of goods (works, services), property rights specified in the agreement.";

2) in Article 168:

a) the paragraph one of Item 1 to state in the following edition:

"1. If other not stipulated in Item 3.2 articles 166 of this Code, in case of sales of goods (works, services), transfer of property rights the taxpayer (the tax agent specified in Items 4, 5 and 5.1 Articles of 161 of this Code) in addition to the price (rate) of implementable goods (works, services), the transferred property rights show for payment to the buyer of these goods (works, services), property rights the corresponding tax amount.";

b) add Item 3 with the paragraph the fifth the following content:

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