In order to reduce the fiscal burden during the adaptation to the new Tax Code, it was decided to soften tax administration for micro and small businesses.

 

Starting from January 1, 2026, for this category of business, relief will be introduced on certain issues of tax administration for the periods up to January 1, 2026.

 

Support measures being introduced:

 

1) Fewer tax audits for taxes in previous years:

• there will be no desk audits (automatic reporting checks);

• No tax audits will be scheduled for these periods.

 

It is important to know that these measures do not apply to tax reports submitted after December 17, 2025 (that is, to additional reports for the 4th quarter and the second half of 2025), to obligations related to non-residents, in the presence of criminal cases and the requirements of the prosecutor's office, to inspections on complaints from the entrepreneur himself.

 

2) The appeal to the court for:

• filing lawsuits for invalidation of transactions concluded between micro and small businesses before 2026 is terminated;

• filing lawsuits to invalidate the registration or re-registration of a business conducted before 2026.

 

3) Simplified liquidation.

For taxpayers, termination of activities in a simplified manner (for tax periods before January 1, 2026) will be carried out without desk control.

 

4) Cancellation of penalties and fines.

If a micro or small business entity fully repays the amount of the principal debt as of January 1, 2026 in the period from January 1 to March 31, 2026, it will be written off:

• all penalties accrued on this debt;

• tax penalties as of January 1, 2026;

• penalties and fines for taxes and payments for which payment deadlines were previously changed (including as part of rehabilitation and bankruptcy procedures), subject to full fulfillment of obligations by April 1, 2026.

 

It is important to know that the write—off applies only to penalties and fines - the main amount of tax must be paid in full.

 

5) Administrative responsibility.

Micro and small businesses will not be held administratively liable for violating the mandatory VAT statement on turnover committed before January 1, 2026, as well as for failure to submit tax reports for tax periods before January 1, 2026.

 

Entrepreneurs will be able to safely conduct business without the risk of inspections for previous periods, as the administrative and financial burden will decrease and, as a result, this category of business will focus on development rather than tax disputes and will be able to correct current processes by starting a new period "from scratch".

 

Currently, the Rules for the liquidation and termination of activities without desk control, as well as the cancellation of penalties and fines are being developed and will be posted on the open NPAs portal.

 

The main purpose of these measures is to support micro and small businesses during the period of adaptation to the ongoing reforms.