Russia Return-Assembly Orchestrator v0.1 (ru-return-assembly)
As the final orchestrator that assembles the complete Russian filing package for a Russia-resident self-employed person (самозанятый, ИП). It runs last, after the Russia content skills, and produces the ready-to-file set of declarations, payment notifications (уведомления), and the ЕНП/ЕНС reconc…
Key facts — Russia, 2026
| Obligation | НПД (самозанятый) | ИП on УСН | ИП on ОСНО |
|---|---|---|---|
| Annual declaration | None — auto-calc in «Мой налог» | Декларация по УСН — by 25 Apr (→ 28 Apr 2026, as 25 Apr is Saturday) | 3-НДФЛ — by 30 Apr 2026 |
| Main tax payment | Monthly via app/ЕНП, by 28th of following month | Annual tax via ЕНП after the declaration; quarterly advances during the year | НДФЛ annual balance by 15 Jul 2026; advances by 28th after each quarter |
| Advance уведомления | Not applicable | I кв → 27 Apr, полугодие → 27 Jul, 9 мес → 26 Oct 2026 | НДФЛ advance уведомления by the 25th preceding each 28th payment |
| Страховые взносы — fixed | Voluntary only | Fixed amount via ЕНП by 28 Dec 2026 | Fixed amount via ЕНП by 28 Dec 2026 |
| Страховые взносы — 1% over 300k | Not applicable | By 1 Jul 2027 (for 2026 income) | By 1 Jul 2027 (for 2026 income) |
| НДС (if applicable) | Never | If 2026 income > 20M ₽: quarterly декларация by 25th (→ 27 Apr / 27 Jul / 26 Oct 2026, weekend shifts); pay in thirds by the 28th | Quarterly декларация by 25th (same 2026 shifts); pay in thirds by the 28th, electronic filing only |
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Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill as the final orchestrator that assembles the complete Russian filing package for a Russia-resident self-employed person (самозанятый, ИП). It runs last, after the Russia content skills, and produces the ready-to-file set of declarations, payment notifications (уведомления), and the ЕНП/ЕНС reconciliation. It computes nothing of its own — every figure comes from the upstream content skills and is signed off by a qualified Russian accountant. Trigger on phrases like "file my Russian tax return", "submit УСН declaration", "сдать декларацию по УСН", "3-НДФЛ filing", "подать 3-НДФЛ", "ЕНП payment", "уплатить ЕНП", "assemble my Russian filing package", or any request to finalise and submit a Russia self-employed return. Russia-resident self-employed only.
More Russia tax skills
Other Russia computations in the OpenAccountants library.