A new methodology for analyzing the activities of legal entities and individual entrepreneurs

From January 1, 2026, the Federal Law on Tax Authorities of the Russian Federation introduces the powers of the Federal Tax Service to conduct analysis (assessing) information on the financial and economic activities of legal entities and individual entrepreneurs and providing the results of such assessment in the form of an extract to both the assessed person and other persons, but only in cases provided for by federal laws.

A distinctive feature of the new assessment system will be its versatility. It is expected that the extract will be requested not only by government agencies or state-owned companies when conducting procurement or providing support measures, but also by counterparties when concluding large transactions.

In this regard, the Federal Tax Service of Russia has developed a draft order approving the methodology for analyzing (assessing) information on the financial and economic activities of legal entities (individual entrepreneurs), the procedure and forms (formats) for submitting a request for such an analysis (assessment), and the procedure and forms (formats) for providing the results of the analysis (assessment), which are currently undergoing public discussion.

There are two stages of verification. The first stage consists of mandatory criteria.

The list of mandatory criteria includes 14 parameters of financial and business reputation. In particular, the existence of significant direct discrepancies in VAT or significant tax arrears, which is understood to mean debts exceeding 1% of the value of assets and 3,000 RUB according to the unified tax account, will be grounds for a negative assessment. Mandatory assessment criteria also include a person’s inclusion in the register of unscrupulous suppliers, facts of administrative liability for commercial bribery, as well as signs of bankruptcy, liquidation, or imminent exclusion from the Unified State Register of Legal Entities. The presence of records in the Unified State Register of Legal Entities regarding the inaccuracy of information or the fact of disqualification of a manager also block the successful completion of the first stage.

Taxpayers who pass the first stage will undergo analysis in the second stage using a points system. In this case, the Federal Tax Service will analyze financial stability indicators. The taxpayer’s tax burden will be compared with the average values for the region, OKVED (Russian Classification of Economic Activities), and scale of operations. To receive a score, the burden must be at least 75% of the industry average.

A feature of the new assessment system is the ability to choose the format of the assessment results statement from one of three templates.

The introduction of the new assessment system will lead to the creation of new digital company files that will be accessible to everyone.

Link: https://regulation.gov.ru/projects/160814/

Draft Order of the Federal Tax Service of Russia “On Approval of the Methodology for Analyzing (Assessing) Information on the Financial and Economic Activities of a Legal Entity (Individual Entrepreneur), the procedure for submitting a request for analysis (assessment) of information on the financial and economic activities of a legal entity (individual entrepreneur), and the procedure for providing the results of the analysis (assessment) of such information”

(ID 02/08/10-25/00160814)