Companies using the simplified tax system for "income" in 2026 began receiving requests from tax authorities to approve expenses from corporate cards, RBC reports, citing lawyers and tax advisers.
In the past, the expenses of such organizations hardly attracted the attention of the Federal Tax Service: they do not affect the tax. Now, if the expenses are not approved, they can be reclassified as salary and personal income tax and additional insurance fees will be charged.
At the same time, the Federal Tax Service has not acquired new powers, said Svetlana Belyaeva, head of the working group for tax disputes of the RF Chamber of Commerce and Industry.
The tax authorities began to pay more attention to transactions that allow them to identify payments to individuals under the guise of business expenses. Even if the expenses do not affect the tax calculation using the simple "income" tax method, they remain subject to tax supervision.
What is important for the business to take into account?
Any expenditure from a corporate card must have a clear business purpose and be supported by documents. If a company cannot verify the purpose of the expenditure or the receipt of the purchased goods or services, the risk of tax claims increases significantly.
If an employee buys something for personal needs at the expense of the company, this benefit is recognized as his income in kind. Additional charges for insurance premiums are possible even if it is seen that the payments were made within the framework of an employment relationship.