Reporting by foreign representative offices from January 1, 2026

The Federal Tax Service of the Russian Federation is updating the form of the Annual Report on the Activities of a Foreign Organization in the Russian Federation, which is submitted by a foreign organization operating in the Russian Federation through a permanent representative office in accordance with paragraph 8 of Article 307 of the Tax Code of the Russian Federation. Draft law No. 158456 has been published on the official portal for draft legislation. The new report form is to replace the current one (KND 1113020), approved by Order of the Ministry of Taxation of the Russian Federation No. BG-3-23/19 dated January 16, 2004, for reporting for 2025.

An electronic format for this report is being introduced.

The tax return form for foreign organizations’ income tax (KND 1151038), approved by Order No. BG-3-23/1 dated January 5, 2004, is also being abolished and will cease to be valid on January 1, 2026. in connection with the publication of Order No. ED-7-3/830@ of the Federal Tax Service of Russia dated October 2, 2024.

Instead of this form, foreign organizations operating in the Russian Federation through permanent establishments will, starting from the first reporting period of 2026, submit corporate income tax returns using the same form as Russian organizations (KND 1151006).