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Preparing notices of participation in international group of companies

Participants in international group of companies must submit every year a notice to the Federal Tax Service as prescribed by Federal Tax Service Order No. ММВ-7-17/124@ dated March 6, 2018.

Services for preparation of notices of participation in international group of companies

  1. Determining the structure of the international group of companies and reporting for the Federal Tax Service
  2. Collecting information to prepare the notice of participation in international group of companies
  3. Advising on international group of companies reporting
  4. Completing and uploading reports to the Federal Tax Service system
Подача уведомления об участии в МГК

Preparing notices of participation in international group of companies

Сбор данных для подачи уведомления об участии в МГК

Data collection

Collecting and entering data on the participants in international group of companies
Переговоры с компаниями группы МГК по подаче уведомления и отчётов об участии в МГК

Reports preparing

Liaising with representatives of international group of companies on reporting issues
Подача уведомления об участии в МГК в ФНС в формате XML

Documents submission

Preparing the required set of documents in XML format for submission to tax authorities

Deadline for submitting notices of participation in international group of companies – within 8 months of the end of the financial year of the international group of companies’ parent company 

List of international group of companies reporting

  • Notice of participation in international group of companies
  • Country information:
    • Global documentation for international group of companies
    • National documentation of participant in international group of companies
    • Country report

International group of companies with a Russian parent company

A country report must be submitted to the Federal Tax Service, and both national and global documentation must be prepared.

International group of companies with a foreign parent company

Global documentation should be requested from the parent company and brought in line with Russian law requirements. Russian participants in international group of companies may prepare national documentation on their own.

Tax authorities may request country report in cases provided by the Russian Tax Code.

Our specialists can answer any questions you may have about notices of participation in international group of companies. They can also assist in preparing notices and reports for the Federal Tax Service, including converting them into XML format.

Penalties in 2020

If notices of participation in international group of companies are submitted late or with errors, then a fine of RUB 50,000 could be imposed on companies for the reporting periods starting from January 1, 2020 onwards. If a company sends a revised notice before the Federal Tax Service identifies any errors, then no fine will be imposed. If you wonder whether the reporting forms  have been completed correctly, then our consultants will be happy to help.

Our support

Our specialists advise on how to fill out notices of participation in international group of companies or prepare all reports and related documents for submission to the Federal Tax Service.

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