The Federal Tax Service of the Russian Federation has updated the methodology for assessing legal entities and individual entrepreneurs: new statement
The Federal Tax Service has amended the rules for the preparation of extracts with assessment of activities of legal entities (Order of the Federal Tax Service dated 27 January 2025 № ED-7-31/49@).
What is an extract with tax assessment?
An extract is a legally binding document containing an assessment of the financial situation of a legal entity (signed by an employee of the Federal Tax Service). It should not be confused with an extract from EGRUL/EGRIP, as it is a separate document that can only be ordered through EGRUL/EGRIP.
The assessment is of a recommendatory nature and the extract may be used for public procurement, to confirm the company's reputation and for risk assessment (Article 54.1 of the Tax Code of the Russian Federation).
Where can I obtain an extract?
A legal entity or individual entrepreneur may request an extract form in the "Personal Cabinet of a Legal Entity" or "Personal Cabinet of an Individual Entrepreneur", which will be prepared within one working day.
The extract templates for legal entities have been updated:
Standard extract – assessment against 36 criteria, with 2 new criteria added: absence of disqualification and absence of recognition as a foreign agent.
An additional extract allows for evaluation on the basis of separate indicators, including new criteria such as the prohibition of foreign companies, the restriction of mass participation of founders and managers, the control of mass registration, the number of employees (from 5 persons) and the restriction of the share of foreign participants (no more than 25%).
The basic requirements for individual entrepreneurs are:
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no discrepancies in the VAT extract
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no debts to the state budget (more than 1% of assets or RUB 3,000)
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no entry in the register of unfair suppliers
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no information on bankruptcy/extremism
In addition, financial indicators are evaluated, such as employee salaries above the regional average, number of employees (at least 5 people), registration of the company for at least one year.
The extract can be viewed via a QR code or on the Federal Tax Service of Russia website.