Ru Return Assembly

Russia Return-Assembly Orchestrator v0.1 (ru-return-assembly)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

1. What this file is

This is the final orchestrator of the Russia self-employed workflow. It runs last, after ru-freelance-intake has routed the case and after the relevant content skills (ru-self-employed-npd, ru-usn, ru-income-tax, ru-social-contributions, russia-vat) have produced their computed outputs.

Its single job is to assemble the filing package: pick the right declaration for the regime, attach the required schedules, lay out the payment-and-submission calendar, build the unified-tax-account (ЕНП/ЕНС) picture with its notifications (уведомления об исчисленных суммах), and run a final pre-filing checklist before anything goes to the ФНС.

This skill computes nothing. It does not calculate tax, contributions, or НДС. Every monetary figure it lays out is produced upstream and reviewed by a qualified Russian accountant. If a figure is missing, it stops and points back to the content skill that owns it — it never invents a number.

Reply to the user in their own language. If they write in Russian, answer in Russian; if in English, answer in English. Keep the native Russian terms (декларация по УСН, 3-НДФЛ, ЕНП, ЕНС, уведомление, личный кабинет, страховые взносы, НДС, КУДиР) inline so the user recognises exactly which form, account, or deadline is meant.

2. Inputs required

This skill consumes the structured outputs of the upstream skills. Before assembling, confirm you have:

• Confirmed routing from ru-freelance-intake: form of business (самозанятый / ИП), regime (НПД / УСН / ОСНО), Russian tax-residency status, annual income vs the НПД cap, and the НДС determination.
• The computed tax figure from the regime content skill:
  • НПД → confirmation from ru-self-employed-npd that tax is auto-calculated in «Мой налог» (no declaration to assemble).
  • УСН → annual tax and quarterly advance amounts from ru-usn (object «доходы» 6% or «доходы минус расходы» 15%; reduced regional rate if any).
  • ОСНО → НДФЛ figures from ru-income-tax.
• Страховые взносы figures from ru-social-contributions for an ИП (фиксированные взносы plus the 1%-over-300,000 ₽ amount).
• НДС figures and the quarterly decomposition from russia-vat, where НДС applies.
• Supporting records: КУДиР (книга учёта доходов и расходов) for УСН/ОСНО, bank reconciliation, prior-year filings, and the ЕНС balance / saldo if known.
• Submission credentials status: access to the ФНС личный кабинет (ЛК ИП / ЛК ФЛ) or an ЭДО operator, and a valid electronic signature (УКЭП / КЭП) where required.

If any required input is absent, do not assemble — name the missing item and the content skill that owns it, and stop.

3. Decision tree by regime

Determine which return(s) apply from the confirmed regime. Do not re-derive the regime here; trust the intake routing.

НПД — самозанятый (физлицо or ИП on НПД)

• No tax return at all. Налог на профессиональный доход is calculated automatically inside the «Мой налог» app from the чеки (receipts) the user records. The ФНС posts the amount due to the app, typically by the 12th of the following month.
• Payment: monthly, by the 28th of the following month (via «Мой налог», autopay, or ЕНП). No уведомление is needed because the ФНС already knows the amount.
• No страховые взносы are mandatory on НПД (pension contributions are voluntary). No НДС.
• Assembly output for НПД is therefore a payment-and-confirmation package: confirm чеки are complete and reconciled to bank receipts, confirm the running annual total stays under the 2,400,000 ₽ cap, and produce the monthly payment schedule. → no declaration.

УСН — ИП on упрощённая система

• Annual return: декларация по УСН (КНД 1152017). Attach the regime- appropriate sections (для «доходы»: разделы 1.1 and 2.1.1, plus 2.1.2 if a trade levy applies; для «доходы минус расходы»: разделы 1.2 and 2.2). Note: the ФНС approved an updated УСН form for 2026 (приказ ФНС от 26.11.2025 № ЕД-7-3/1017@) — confirm the current form before filing. (Form-number / effective-date detail to be confirmed against nalog.gov.ru at filing time.)
• Supporting book: КУДиР is maintained but not filed; keep it on hand for any ФНС request.
• Quarterly advances: advance payments are due during the year via ЕНП, each preceded by an уведомление об исчисленных суммах so the ФНС can allocate the ЕНП to the right tax (see calendar in Section 4).
• Страховые взносы: engage ru-social-contributions — fixed contributions plus 1% over 300,000 ₽. The «доходы» tax can be reduced by paid contributions; ensure the upstream computation already reflected this.
• НДС: from 2026, an ИП on УСН is not automatically НДС-exempt. If 2025 income exceeded 20,000,000 ₽ (or the threshold is crossed during 2026), НДС applies → add the quarterly декларация по НДС from russia-vat.

ОСНО — ИП (or individual) on общая система

• Annual return: 3-НДФЛ (декларация по форме 3-НДФЛ, КНД 1151020), reporting business income net of professional deductions (профессиональный вычет). (Confirm the current 3-НДФЛ form revision at filing time.)
• НДФЛ payment: the annual balance is paid by 15 July; advance НДФЛ payments are made during the year (by the 28th of the month after each quarter), each with an уведомление.
• НДС: charged by default → quarterly декларация по НДС from russia-vat, filed electronically only.
• Страховые взносы: engage ru-social-contributions (fixed + 1% over 300k).
• Supporting book: КУДиР for ОСНО is maintained, not filed.

Stop-and-escalate from the tree: ООО / corporate налог на прибыль, non-resident status, ПСН (патент) complexity, or a mid-year НПД cap breach that splits income across regimes — hand to a qualified Russian accountant rather than assembling a package automatically.

4. Filing & payment calendar (tax year 2026)

All tax payments for ИП flow through the единый налоговый платёж (ЕНП) into the единый налоговый счёт (ЕНС); the ФНС then offsets the balance against each obligation. Where a payment has no corresponding declaration on the same date (e.g. УСН advances, fixed contributions), an уведомление об исчисленных суммах (КНД 1110355) must precede it so the ЕНП is allocated correctly. Statutory deadlines that fall on a weekend shift to the next working day; the 2026 shifts are reflected below — verify each against nalog.gov.ru before filing.

Notes:

• ЕНП mechanic: money paid as ЕНП sits on the ЕНС and is distributed by the ФНС to specific taxes/contributions. The уведомление is what tells the ФНС how to split it when no declaration carries that information yet. Missing or late уведомления are a common cause of mis-allocation and pени — treat them as first-class deliverables, not afterthoughts.
• Do not restate detailed rates or amounts here; those belong to the content skills (ru-usn, ru-income-tax, ru-social-contributions, russia-vat).

5. Submission

• Channel — ФНС личный кабинет:
  • ИП file the декларация по УСН / 3-НДФЛ and НДС returns through the личный кабинет ИП on nalog.gov.ru, or through an ЭДО operator (Контур, СБИС, Такском и т.д.).
  • Самозанятые do everything inside «Мой налог» — no личный кабинет filing is needed because there is no declaration.
• Electronic signature: declarations filed through the личный кабинет ИП or an operator require a valid усиленная квалифицированная электронная подпись (УКЭП / КЭП). The декларация по НДС is electronic-only and cannot be filed on paper. Confirm the signature is valid and not expired before the deadline.
• ЕНП payment & уведомления:
  • Pay tax/contributions as a single ЕНП transfer to the ЕНС (or use the pre-filled payment in the личный кабинет / банк).
  • Submit the уведомление об исчисленных суммах (КНД 1110355) for each obligation that has no same-date declaration — УСН advances, fixed страховые взносы, НДФЛ advances — by the working day before the payment date.
  • After payment, check the ЕНС saldo in the личный кабинет to confirm the balance is positive/zero and that the ФНС allocated the ЕНП as intended.
• Confirmation: capture the ФНС acceptance receipt (квитанция о приёме) for every filed declaration and the ЕНС allocation, and keep them with the file.

6. Final pre-filing checklist

Run every applicable item before submitting. Do not file if any item fails.

• Regime confirmed by ru-freelance-intake; the correct declaration (or none, for НПД) is selected.
• All upstream figures present — tax (ru-usn / ru-income-tax / ru-self-employed-npd), страховые взносы (ru-social-contributions), НДС (russia-vat) — and reviewer-signed-off. No invented numbers.
• Income reconciled to bank statements; FX receipts converted at the ЦБ РФ rate on the date of receipt.
• НПД only: all чеки recorded in «Мой налог»; running annual total under 2,400,000 ₽; monthly payment schedule produced.
• УСН only: correct object («доходы» / «доходы минус расходы») and the matching разделы; current 2026 form confirmed; КУДиР complete; tax reduction for paid contributions reflected upstream.
• ОСНО only: 3-НДФЛ professional deductions supported; НДФЛ advances reconciled; КУДиР complete.
• НДС (if applicable): quarterly decomposition from russia-vat matches the declaration; filed electronically.
• Страховые взносы: fixed amount scheduled for 28 Dec 2026; 1%-over-300k scheduled for 1 Jul 2027.
• Уведомления prepared and timed for every ЕНП payment lacking a same-date declaration (КНД 1110355).
• Electronic signature (УКЭП) valid and unexpired; access to личный кабинет / ЭДО operator confirmed.
• Deadlines re-verified against nalog.gov.ru, including 2026 weekend shifts.
• ЕНС saldo checked after payment; ФНС acceptance receipts archived.
• Escalation triggers (ООО, non-resident, ПСН, mid-year cap breach) ruled out or escalated to a qualified Russian accountant.

7. Reference (form names & key 2026 deadlines)

Verify all of the following against nalog.gov.ru (ФНС) before filing; weekend shifts and form revisions change year to year.

Returns / forms

• НПД: no declaration — налог auto-calculated in «Мой налог»; ФНС notifies the amount by ~the 12th, payment by the 28th of the following month.
• УСН: декларация по УСН, КНД 1152017 (object-specific разделы 1.1/2.1.1 or 1.2/2.2). Updated 2026 form per приказ ФНС от 26.11.2025 № ЕД-7-3/1017@ (form/effective-date to be confirmed at filing).
• ОСНО: 3-НДФЛ, КНД 1151020 (revision to be confirmed at filing).
• НДС: декларация по НДС, quarterly, electronic only.
• Уведомление об исчисленных суммах: КНД 1110355 (ЕНП allocation).
• КУДиР: maintained for УСН/ОСНО, not filed.

Key 2026 deadlines (with weekend shifts)

• УСН declaration (ИП): 25 Apr → 28 Apr 2026 (25 Apr is Saturday).
• УСН advance уведомления: 27 Apr / 27 Jul / 26 Oct 2026.
• 3-НДФЛ declaration: 30 Apr 2026; НДФЛ payment: 15 Jul 2026.
• НДС quarterly declarations (2026 shifts): 27 Apr / 27 Jul / 26 Oct 2026 (and 25 Jan 2027 for Q4 2026).
• Страховые взносы — fixed: 28 Dec 2026; 1% over 300,000 ₽: 1 Jul 2027.
• ЕНП tax payments: generally tied to the 28th of the month.
• НПД tax: monthly by the 28th of the following month.

Disclaimer

This skill performs orchestration and assembly only and computes no tax, contributions, or НДС. It selects the correct declaration, lays out the filing and ЕНП/ЕНС payment calendar, and runs the pre-filing checklist; every monetary figure originates from the upstream content skills. All figures, regime determinations, form revisions, and deadlines must be reviewed and signed off by a qualified Russian accountant (бухгалтер / налоговый консультант) and verified against nalog.gov.ru (ФНС) before anything is filed. The most up-to-date version is maintained at openaccountants.com.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).