Mishustin approves tax relief for businesses affected by drone attacks

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Russian Prime Minister Mikhail Mishustin has signed a decree introducing additional support measures for businesses affected by Ukrainian drone attacks on facilities belonging to the RVB Group.

The decree provides for the postponement of certain tax and insurance contribution payment deadlines, as well as a temporary suspension of inspections for companies and individual entrepreneurs that have suffered from the attacks.

Organizations and individual entrepreneurs whose verified damage exceeds 5% of their annual income will be eligible for deferment. For these entities, the payment deadlines for VAT (excluding VAT on imports), corporate income tax, payments under the simplified tax system (STS) and advanced special tax regime (ASTR), insurance contributions, and corresponding advance payments that are due between August 2026 and July 2027 will be deferred for 12 months.

After the deferment period ends, businesses will be able to settle their accumulated debt in equal installments over the following year, rather than in a single payment.

Additional relief measures are also introduced regarding tax control. Tax audits and checks on the correctness of insurance contribution calculations for affected businesses will be suspended until the end of 2026. The procedural deadlines associated with these checks will also be suspended for the same period.

Additionally, the deadlines for issuing notices of debt collection and making decisions on debt recovery will be extended by six months.