Replacement of tax registration certificates and notifications with extracts from the Unified State Register of Legal Entities

From January 1, 2026, registration and deregistration of both legal entities and individuals with the tax inspectorate will be confirmed not by the usual certificate (notification) of registration (deregistration), but by a single document—an extract from the Unified State Register of Taxpayers (EGRN) [1].

From that date, certificates (notifications) of registration (deregistration) with the tax authority will no longer be issued and will be canceled. Certificates (notifications) of registration (deregistration) issued before January 1, 2026, will remain valid.

These amendments were introduced by Federal Law No. 259-FZ dated August 8, 2024, to the Tax Code of the Russian Federation.

The extract from the Unified State Register of Legal Entities includes, in particular:

– TIN;

– name/full name;

– information about the object of registration;

– date of registration (deregistration);

– information about the tax authority where the person is registered.

To obtain an extract from the USR, you must submit a request to any tax authority in any convenient way:

– in paper form – in person or through a representative,

– in paper form – by registered mail,

– electronically via the “Find out your TIN” service or via the taxpayer’s personal account, or using the “Gosuslugi” portal.

The requested extract is sent within 5 days from the date of receipt of the request by the tax authority in the same manner as the request was sent.

By order of the Federal Tax Service of Russia dated November 13, 2025, No. ED-7-14/975@ “On the approval of the form and format of the request, the form and format of the extract from the Unified State Register of Taxpayers,” the following were approved:

1. Form for requesting an extract from the Unified State Register of Legal Entities (EGRN)
2. Format for submitting such a request)
3. Form for requesting an extract from the EGRN for Russian organizations
4. Form for requesting an extract from the EGRN for foreign organizations
5. Form for requesting an extract from the EGRN for individuals
6. Form for requesting an extract from the EGRN in the absence of information in the register

Extracts from the Unified State Register of Real Estate (EGRN) in electronic form are provided in XML document format. An electronic extract from the EGRN is signed with an enhanced qualified electronic signature and is equivalent to a paper extract. Information can be requested both about yourself and about a third party.

In addition to extracts from the Unified State Register of Real Estate, the following documents also confirm registration with the tax authority:

1. Extract from the Unified State Register of Legal Entities (for legal entities);
2. Extract from the Unified State Register of Foreign Legal Entities (for foreign branches and representative offices);
3. Extract from the Unified State Register of Individual Entrepreneurs (for individual entrepreneurs)[2].

Also, starting January 1, 2026, new rules and conditions for assigning, using, and changing taxpayer identification numbers (TIN) will come into effect, as approved by Order of the Federal Tax Service of Russia No. ED-7-14/559@ dated June 26, 2025.

For organizations, the TIN and KPP (registration reason code) will now be combined into a single code using the “/” symbol:

N

N

Y

Y

X

X

X

X

X

C

/

N

N

N

N

P

P

X

X

X

This will simplify interaction with various registries and documents. The new procedure for displaying the TIN and KPP with a slash does not mean that the TIN will be increased to 20 characters; there are no requirements for displaying the TIN and KPP with a slash or in separate lines in documents. These two codes remain separate, as before. All previously assigned TIN numbers will remain valid and do not need to be reissued.

The TIN assigned to an organization or individual cannot be changed, including in the following cases:

– changes in the information about the location of the organization or the place of residence (place of stay) of an individual contained in the Taxpayer Register;

– changes in the information about the full name, date of birth, and place of birth of an individual contained in the Taxpayer Register.

– reorganization of an organization in the form of a spin-off or merger;

– deregistration of an individual who has an INN assigned upon registration with the tax authority, on all grounds provided for by the Tax Code of the Russian Federation (except in the case of death).

It is expected that the new procedure for registration with the tax authorities will facilitate access to TIN data and reduce the number of personal visits to the Federal Tax Service, as it provides for simple formats for obtaining an extract from the Unified State Register of Legal Entities and Individual Entrepreneurs confirming information about a person’s tax registration in electronic form.

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[1] Clause 2, Article 84 of the Tax Code of the Russian Federation

[2] Article 11 of the Tax Code of the Russian Federation