5 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
ALWAYS USE THIS SKILL when a user asks for help with their Russian taxes AND mentions freelancing, self-employment, самозанятый, ИП, or being an individual entrepreneur in Russia. Trigger on phrases like "help me with my Russian taxes", "I'm самозанятый", "I'm an ИП", "налог на профессиональный доход", "НПД", "УСН", "ОСНО", "I freelance in Russia", "do my Russian self-employed return", "сколько налогов я плачу", or any similar phrasing where the user is a Russia-resident self-employed individual needing tax help. This is the REQUIRED entry point for the Russia self-employed workflow; downstream skills (ru-self-employed-npd, ru-usn, ru-income-tax, ru-social-contributions, russia-vat, ru-return-assembly) depend on it running first to produce a structured intake package. Russia-resident self-employed only.
Use this skill whenever asked about Russian personal income tax (НДФЛ / nalog na dokhody fizicheskikh lits) for individuals or for individual entrepreneurs (ИП) on the general system (ОСНО). Trigger on phrases like "НДФЛ", "income tax Russia", "13% 15% Russia", "progressive scale Russia", "3-НДФЛ", "ИП ОСНО", "professional deduction Russia", "профессиональный вычет", "tax residency Russia 183 days", "personal income tax Russia 2026", or any request to compute, classify, or advise on Russian НДФЛ. This skill covers the progressive НДФЛ scale (13/15/18/20/22%) effective from 1 Jan 2025, tax residency, the non-resident 30% rate, ИП on ОСНО paying НДФЛ on net business profit with the professional deduction, the annual 3-НДФЛ declaration, advance payments, and the standard/social/property deduction overview. For simplified alternatives see ru-usn (УСН) and ru-self-employed-npd (НПД / самозанятые).
Use this skill whenever asked about the Russian simplified taxation system (УСН / Упрощённая система налогообложения) for individual entrepreneurs (ИП) and small organisations — choosing between the «Доходы» (6%) and «Доходы минус расходы» (15%) objects, regional reduced rates, eligibility limits, the minimum tax, the 2025+ reform making УСН payers liable for VAT (НДС), the КУДиР ledger, quarterly advance payments, the annual declaration, and страховые взносы offset. Trigger on phrases like "УСН", "simplified tax Russia", "ИП 6%", "доходы минус расходы", "USN Russia", "ИП налоги", "упрощёнка", "минимальный налог УСН", "НДС на УСН", or any request to compute or review УСН tax for a self-employed person or small business in Russia. The AI replies in the user's own language.
Use this skill whenever asked about the Russian self-employed tax regime for individuals and freelancers — the Professional Income Tax (Налог на профессиональный доход / НПД). Trigger on phrases like "самозанятый", "self-employed Russia", "НПД", "professional income tax Russia", "Мой налог", "4% 6% tax Russia freelancer", "налог для самозанятых", "register as self-employed in Russia", "Russian freelancer tax", or any request involving the НПД special regime, the 2.4 million ruble cap, the «Мой налог» app, чек (receipt) issuance, the 10,000 ₽ deduction, or whether a Russian freelancer must pay страховые взносы. Covers eligibility, the 4%/6% split, the deduction mechanics, monthly payment, and what happens when the cap is exceeded. References ru-usn and ru-income-tax for alternatives once НПД no longer fits.