- Professional income tax (NPD)
- A special tax regime for the self-employed: 4% on income from individuals, 6% — from companies and sole proprietors, a limit of 2.4 million ₽ a year. The experiment will last until 31 December 2028.
- Professional income tax
- A self-employed person
- An individual or a sole proprietor who applies NPD: works without an employer and without hired employees.
- Self-employed
- Self-employed receipt
- A document that the contractor generates at each settlement. With a receipt the customer does not pay insurance contributions on the payout. For violating the procedure and deadlines for submitting information, the self-employed person faces a fine of 20% of the settlement amount, repeated — 100%.
- NPD receipt
- “My Tax”
- The Federal Tax Service mobile app through which a self-employed person registers, deregisters and generates receipts.
- Moy Nalog app
- Electronic platform operator
- An organisation or a sole proprietor that brings contractors and customers together on the internet. It may exchange data with the Federal Tax Service on behalf of a self-employed person if they have given authority.
- Electronic platform operator
- Intermediary digital platform
- A platform from the register through which partners sell goods and provide services with payment through it. It is subject to the rules of 289-FZ.
- Intermediary digital platform
- Partner-contractor
- A sole proprietor or a self-employed person who personally performs orders through an intermediary platform under a civil-law contract.
- Platform contractor
- Loss of the right to NPD
- A situation where a contractor has stopped meeting the conditions of the regime. The right is lost from the day the ground arose.
- Loss of NPD eligibility
- Reclassification
- Recognition of a contract with a contractor as an employment one — by a court or as a result of an inspection. The signs — a schedule, subordination to the company's rules, regular fixed pay, a single customer.
- Reclassification
- Register of controlled persons
- A Ministry of Internal Affairs record of foreign nationals with no lawful grounds to be in Russia. Kept since 5 February 2025.
- Controlled persons register