ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 3, 2026 No. ED-1-3/654 @

About approval of form, procedure for filling and format of submission of the tax declaration on unified agricultural tax electronically

According to paragraph one of Item 7 of Article 80 parts one of the Tax Code of the Russian Federation, paragraph one of Item 1 and subitem 5.9.36 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506, for the purpose of realization of provisions of Chapter 26.1 "System of the taxation for agricultural producers (unified agricultural tax)" parts two of the Tax Code of the Russian Federation and in connection with adoption of the Federal Law of 28.11.2025 No. 425-FZ "About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided legal acts (separate provisions of legal acts) of the Russian Federation" order:

1. Approve:

form of the tax declaration on unified agricultural tax according to appendix No. 1 to this order;

procedure for filling of the tax declaration on unified agricultural tax according to appendix No. 2 to this order;

format of submission of the tax declaration on unified agricultural tax electronically according to appendix No. 3 to this order.

2. Recognize invalid orders of FNS of Russia:

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