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Tax · Russia

Требование об уплате задолженности — the tax office's last warning before collection

A Требование об уплате задолженности is a formal demand from the Russian tax service saying your unified tax account (ЕНС) is in the red and ordering payment within a stated period — 8 days by default. It is the legally required last step before forced collection.

How serious: enforcement closeAlso called: требование ФНС, требование об отрицательном сальдо ЕНС, требование об уплате налога (название до 2023), требование ЕНС

This letter states that your unified tax account (ЕНС) has a negative balance: you owe taxes, insurance contributions, пени or fines. It orders you to pay within the period printed on it. Since 2023 one such document covers the entire debt as of the date it was issued — it replaced the old per-tax demands.

It is the legally required last warning. Once the deadline in the требование passes unpaid, the tax authority may move to forced collection.

The amounts are a snapshot. The требование shows the debt as it stood on the issue date; the live balance is visible in the Личный кабинет налогоплательщика.

Who sends it

The Федеральная налоговая служба (ФНС России) — the federal tax authority. Since 2023 one требование covers the whole negative balance of the taxpayer's unified tax account (ЕНС).

Header 'Требование об уплате задолженности' with a number and date; a table breaking the debt into недоимка (the tax itself), пени and штрафы; a payment deadline; and a standard warning listing the collection and interim measures that follow non-payment. For large debts it also warns that materials may be sent to investigative bodies if the debt size suggests a tax crime (НК РФ ст. 69).

The deadline

8 days from receipt, unless the требование itself states a longer period (НК РФ ст. 69 п. 3: 'в течение восьми дней с даты получения указанного требования, если более продолжительный период времени для уплаты задолженности не указан в этом требовании').

Payment is due within 8 days of receiving the требование, unless the document itself states a longer period (НК РФ ст. 69 п. 3: 'в течение восьми дней с даты получения указанного требования, если более продолжительный период времени для уплаты задолженности не указан в этом требовании'). The clock starts on the date of receipt — delivery to Личный кабинет or Госуслуги, or by mail. A требование sent by registered mail is deemed received on the 6th day after dispatch (НК РФ ст. 69).

If you do nothing

The tax authority moves to forced collection. For organizations and ИП a решение о взыскании must be taken within 2 months of the требование deadline and banks debit the accounts (НК РФ ст. 46). For ordinary individuals, since 1 November 2025 an undisputed debt is collected without a court under НК РФ ст. 48: the решение is placed in the collection registry and accounts are debited. Пени continue to accrue throughout.

How it escalates

  1. 01Пени keep accruing on the debt for every calendar day (НК РФ ст. 75).
  2. 02A решение о взыскании is issued and placed in the реестр решений о взыскании задолженности; banks are ordered to debit the money (НК РФ ст. 46 for organizations and ИП, ст. 48 for individuals since 01.11.2025).
  3. 03For organizations and ИП, account operations can be suspended to secure collection (НК РФ ст. 76).
  4. 04If accounts do not cover the debt, collection turns to other property — through bailiffs (ФССП) for organizations and ИП, and for individuals through the ст. 48 procedure (cash, then other property); enforcement adds the bailiff fee of 12% (minimum 2,000 ₽, ФЗ-229 ст. 112).
  5. 05Enforced debt of 30,000 ₽ or more can lead to a travel ban from Russia (ФЗ-229 ст. 67).

Your options, procedurally

  • The ЕНС negative balance can be paid in full within the stated period — through личный кабинет, Госуслуги, or a bank transfer by the details given.
  • If the amounts are disputed, a заявление о перерасчете or a жалоба against the underlying assessment can be filed. For individuals a submitted перерасчет request or жалоба makes the debt 'disputed', which blocks the extrajudicial route and obliges the ФНС to go to court (НК РФ ст. 48).
  • The actual ЕНС balance can be checked in the Личный кабинет налогоплательщика before paying — the требование shows the debt as of its issue date.

Common questions

When do the 8 days start?

On the date of receipt — delivery to Личный кабинет or Госуслуги, or by mail. A требование sent by registered mail is deemed received on the 6th day after dispatch (НК РФ ст. 69).

Can the tax office take money from my account without a court?

For organizations and ИП, yes, under НК РФ ст. 46. For ordinary individuals, since 1 November 2025 an undisputed debt can be collected without a court under НК РФ ст. 48. A debt that is disputed through a перерасчет request or жалоба has to go to court.

Why does the amount differ from what I see in личный кабинет?

The требование shows the debt as of its issue date. The live balance of the ЕНС is the one in the Личный кабинет налогоплательщика.

Sources

Facts verified against the sources below on 28 August 2026.