You (taxpayer, levy payer or tax agent) can submit tax returns and accounting documentation electronically via telecommunication channels (i.e. e-filing) directly to tax authority or through an authorized operator.
Generally, only the largest taxpayers are eligible for e-filing directly to tax authority by using special software which is publicly not available. Most of taxpayers are eligible for e-filing only through specialized operators. For your convenience, please follow the link to their websites
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 tos 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.