The expert named the main risks when checking the tax in 2026

Starting from January 1, 2026, the tax authorities will receive expanded powers in assessing the financial and economic condition of companies and individual entrepreneurs. Anastasia Morgunova, product director and co-founder of the Moy Delo accounting department, told Izvestia on January 13.

The amendments are stipulated by Federal Law No. 254-FZ and supplement the Tax Code of the Russian Federation. Now the Federal Tax Service will be able to form conclusions not only based on reports and declarations, but also based on the analysis of financial indicators, cash flows and other data from external sources. Information from banks, Rosstat, the Unified State Register of Legal Entities, the Unified State Register of Legal Entities and other systems with which information exchange already operates will be used.

"We are not talking about the emergence of new verification tools, but about the fact that the results of the analysis of financial and economic activities can be used more widely, including when interacting with banks and counterparties. Therefore, it is important for businesses to be attentive to their indicators and their comparability with industry values," the expert explained.

She recommended that entrepreneurs estimate profitability in advance over three years and compare it with Rosstat statistics. Strong deviations from the average market values may attract the attention of the tax service. It is also important to check partners in the services of the Federal Tax Service and refuse to cooperate with companies with signs of "one-day deals".

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According to Morgunova, a separate area of attention is working with the self—employed. The tax service will assess whether the actual employment relationship is hidden under this format. Regular payments of the same type and functionality resembling job responsibilities may be a reason for verification.

Additional risks are associated with check operations and document management. Errors in amounts, dates, or unsolicited services can trigger automatic requests from the Federal Tax Service. For sole proprietors, it is dangerous to mix personal and work expenses — this may be regarded as an attempt to underestimate income.

"The rating in the new system will become a kind of portrait of the company in the eyes of the tax service. To minimize risks, it is important for businesses to keep records as transparently as possible. Data on financial and economic activity is analyzed in real time, so it is important to promptly record all transactions and correctly reflect income and expenses," Morgunova said.

Based on the results of the analysis, the Federal Tax Service will generate an extract, which, upon request, will be available to banks, partners or government agencies. In case of disagreement with the assessment, the business has the right to request an adjustment: the appeal is considered within five working days.

The expert advises companies to conduct an internal audit of profitability, payment structure, work with the self—employed and the correctness of checks in early 2026 - this will reduce risks before the FTS system detects violations.

Earlier, on December 19, Russian President Vladimir Putin said that individual manufacturing businesses should not suffer from the transition to a new taxation system. According to him, the entrepreneur's problems are related to the fact that at one time decisions were made on various forms of benefits and support for individual entrepreneurship and small business. He advised business owners to use various banking and accounting services provided by large financial institutions instead of the cost of organizing accounting.

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