Russia’s Federal Tax Service (ФНС; Russia’s national tax authority) reported tax changes that will take effect on September 1, 2026. They concern the procedure for notifications on personal income tax (PIT; Russia’s tax on individual income) and insurance contributions, as well as the format of electronic objections; at the same time, foreign nationals and stateless persons will be able to obtain a taxpayer identification number (TIN; Russia’s tax identification number) without an application.
Which changes matter to employers
For companies paying income to foreign employees, the Federal Tax Service’s announcement is primarily connected with the tax aspects of the HR process. The announcement refers to adjustments to the procedure for notifications on personal income tax and insurance contributions. This means that accounting and HR specialists should track how the new procedure will be described in official materials and how it will affect the existing internal coordination process.
The announcement also states that a special format has been approved for electronic objections. The announcement itself does not disclose the situations in which such objections apply, how they should be submitted, or what information they must contain. Before the full procedure is published and reviewed, no conclusions should be drawn about the required accounting-system settings or changes to internal policies.
Why the issue cannot be reduced to accounting alone
Personal income tax and insurance contributions sit at the intersection of payment calculations, HR data, and tax reporting. Therefore, the person responsible for hiring foreign nationals should check who in the organization receives official updates, assesses their applicability, and passes the task to accounting, HR, or the IT team.
For management, this is a matter of controlled implementation rather than an immediate overhaul of processes. Based on the brief announcement, it is impossible to determine the scope of changes, the set of documents, the deadlines for individual actions, or the consequences of an error: this information is not included in the source material. The practical approach is to record the date the changes take effect and wait for the complete regulatory and explanatory framework.
TIN without an application: what this changes in the HR process
The Federal Tax Service reports that foreign nationals and stateless persons will be able to obtain a TIN without an application. This news may be important for employers dealing with employee identification for tax accounting and payment processing.
However, the brief announcement does not explain the mechanism for obtaining a TIN without an application. It does not state who initiates the assignment of the number, which data is used, how the result is confirmed, or whether the employer must take any additional action. Therefore, documents should not be removed from or added to the candidate process in advance based solely on the announcement.
How to prepare internal processes before September 1
Before the changes take effect, it is useful to carry out a targeted review: identify the current procedure for preparing notifications on personal income tax and contributions, the responsible persons, and the channels used for information exchange. This review does not mean that the rules must already be changed, but it helps quickly compare the current process with future official requirements.
It is also worth checking how the organization tracks the statuses and identifiers of foreign employees in HR and payroll systems. The goal is to understand where clarifications may be required once the TIN mechanism is explained. Specific changes to forms, software settings, or document workflows have not yet been confirmed.
Which sources to use for decision-making
The primary reference remains the Federal Tax Service’s full publication and the related official documents on the procedure for notifications on personal income tax and insurance contributions. The brief Telegram announcement confirms the direction of the changes and the general date—September 1, 2026—but does not replace a description of the procedure.
Internal deadlines should not be set, the risks of penalties should not be assessed, and new obligations should not be approved based on the available note. Other dates, penalty amounts, the notification-submission procedure, and the consequences of inaction are not stated in the source material. Once details become available, they should be compared with the company’s actual processes.
What to check
- Check the Federal Tax Service’s full article on the changes from September 1, 2026.
- Find the official documents on the new procedure for notifications on personal income tax and insurance contributions.
- Record who is responsible for tax accounting for payments to foreign employees and for monitoring changes.
- Compare the current notification-preparation process with the future official requirements after they are published.
- Clarify the official mechanism for foreign nationals and stateless persons to obtain a TIN without an application.
- Do not change HR, accounting, or IT processes based solely on the brief announcement.