New procedure for receiving tax notices

As of 1 August 2026, a new rule applies: if you have an account on Gosuslugi (ESIA), paper tax notices will no longer be sent automatically. By default, the Federal Tax Service (FTS) will send them electronically through the portal. No separate consent is required for this anymore.
 

Until 1 August 2026, the old procedure still applies to Gosuslugi users: electronic notices are sent only if explicit consent has been given. After that date, consent is considered to have been given “by default.”
The only way to keep receiving paper receipts was to submit a notice to the FTS opting out of receiving documents through Gosuslugi. This had to be done before August 2026; from 1 August, paper mailings will stop for you if you have not submitted an opt-out.

Important details

FTS personal account. 
If you use the FTS Personal Account on nalog.ru, you cannot opt out of electronic notices—they will be sent only in digital form.

Duplicate accounts. 
If you have both Gosuslugi and an FTS Personal Account, Gosuslugi takes priority: the FTS will send the notice there.

Opt-out deadline. 
The key deadline is before August 2026. After that, it will no longer be possible to restore paper mailings by application.

Practical tip
If you are used to checking your taxes in the FTS Personal Account or on Gosuslugi, you do not need to change anything: everything will continue to work in the familiar electronic format.

Federal Law No. 425‑FZ of 28.11.2025
FTS Order No. ED‑1‑21/118@ of 26.02.2026