It is possible to file tax returns and accounting documentation electronically via telecommunication channels directly to tax authority or through an authorized operator.
Generally, only largest taxpayers are eligible to e-file
directly to tax authority by using dedicated software which is not publicly
available. The relevant online service can be accessed through the FTS website.
The legislative basis of e-filing is the Regulation approved by the Decree of the Ministry of Taxes and Dues of Russia dated 02.04.2002 № БГ-3-32/169 (registered in the Russian Ministry of Justice 16.05.2002 № 3437). This Decree is valid to the extent not contrary to par. 3 of art. 80 of the Russian Tax Code.
For e-filing purposes the taxpayer or his representative must electronically sign the tax return to confirm accuracy and completeness of the information specified in the tax return (par. 5 of art. 80 of the Russian Tax Code).
E-filing is possible only for taxpayers with having software and hardware compatible with the technical means of the tax authority.