Changes to the Rules and Deadlines for Submitting Amended Financial Statements (Federal Law No. 471-FZ)

On December 15, 2025, Federal Law No. 471-FZ came into effect, amending the rules for making corrections to financial statements and the mandatory submission of interim financial statements:

Deadlines for submitting corrected annual financial statements (Section 4):

If an error is corrected in the financial statements, a mandatory copy of which has already been submitted to the tax authorities, the copy of the financial statements in which the error has been corrected must be submitted to the tax authority at the entity’s location in the form of an electronic document:

1) annual financial statements no later than July 31 of the year following the reporting year;

2) interim financial statements no later than December 31 of the reporting year.

If federal laws and/or the Organization’s founding documents require the approval of its accounting (financial) statements, and such statements—approved after July 31 of the year following the reporting year—differ from the accounting (financial) statements, a copy of the accounting (financial) statements in which the error has been corrected shall be submitted to the tax authority at the location of the economic entity in the form of an electronic document no later than 10 business days from the day following the date of approval of such statements, but no later than December 31 of the year following the reporting year.