# Ru Return Assembly

> > Use this skill as the final orchestrator that assembles the complete Russian filing package for a Russia-resident self-employed person (самозанятый, ИП). It runs last, after the Russia content skills, and produces the ready-to-file set of declarations, payment notifications (уведомления), and the ЕНП/ЕНС reconciliation. It computes nothing of its own — every figure comes from the upstream content skills and is signed off by a qualified Russian accountant. Trigger on phrases like "file my Russian tax return", "submit УСН declaration", "сдать декларацию по УСН", "3-НДФЛ filing", "подать 3-НДФЛ", "ЕНП payment", "уплатить ЕНП", "assemble my Russian filing package", or any request to finalise and submit a Russia self-employed return. Russia-resident self-employed only.

- Skill: `openaccountants/ru-return-assembly` (Agent Skill)
- Install (CLI): `npx skillmds@latest add openaccountants/ru-return-assembly`
- Raw SKILL.md: https://api.skillmd.com/api/skills/openaccountants/ru-return-assembly/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: AI & ML
- License: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c
- Author: openaccountants (https://skillmd.com/u/openaccountants)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/openaccountants/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.**

| Obligation | НПД (самозанятый) | ИП on УСН | ИП on ОСНО |
|---|---|---|---|
| **Annual declaration** | None — auto-calc in «Мой налог» | Декларация по УСН — by **25 Apr** (→ **28 Apr 2026**, as 25 Apr is Saturday) | **3-НДФЛ** — by **30 Apr 2026** |
| **Main tax payment** | Monthly via app/ЕНП, by **28th** of following month | Annual tax via ЕНП after the declaration; quarterly advances during the year | НДФЛ annual balance by **15 Jul 2026**; advances by 28th after each quarter |
| **Advance уведомления** | Not applicable | I кв → **27 Apr**, полугодие → **27 Jul**, 9 мес → **26 Oct 2026** | НДФЛ advance уведомления by the 25th preceding each 28th payment |
| **Страховые взносы — fixed** | Voluntary only | Fixed amount via ЕНП by **28 Dec 2026** | Fixed amount via ЕНП by **28 Dec 2026** |
| **Страховые взносы — 1% over 300k** | Not applicable | By **1 Jul 2027** (for 2026 income) | By **1 Jul 2027** (for 2026 income) |
| **НДС (if applicable)** | Never | If 2026 income > 20M ₽: quarterly декларация by 25th (→ **27 Apr / 27 Jul / 26 Oct 2026**, weekend shifts); pay in thirds by the 28th | Quarterly декларация by 25th (same 2026 shifts); pay in thirds by the 28th, **electronic filing only** |

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](https://openaccountants.com).

---

_Source: [OpenAccountants](https://openaccountants.com/skills/ru-return-assembly) — 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`)._