Federal Tax Service Scoring Takes Aim at Cancelled Self-Employed Receipts
The Federal Tax Service is testing a scoring model that identifies signs of revenue concealment through improper cancellation of self-employed receipts.
The system is already being trialed in regions in pilot mode, said Vladimir Maltsev, head of the Federal Tax Service's operational control department. The model takes several parameters into account and targets cases in which recorded revenue is zeroed out. One signal is systematic receipt cancellations over a certain period. Cancellation of a receipt by a self-employed person's partner, such as a digital platform or a bank, may also draw attention. The full set of indicators and their weighting are not disclosed.
According to Maltsev, in the first nine months of 2026, around 3,000 self-employed individuals were held liable for improper receipt cancellation, totaling about 300 million rubles ($~3.3 million).
The risk assessment approach familiar from banking is now being applied to receipt histories as well. For the tax authority, what matters is not only the amount of revenue but also how the user handles recorded transactions.
