The Federal Tax Service of Russia is currently testing a scoring model aimed at detecting attempts by self-employed individuals to hide income through improper cancellation of receipts.
According to Vladimir Maltsev, head of the operational control department at the FNS, deleting a check in the My Tax app does not erase the corresponding revenue from the tax authority’s monitoring systems. The new model specifically targets signs of revenue concealment via unauthorized annulment of issued receipts.
One of the primary indicators is the systematic cancellation of checks over a defined period. Additional signals include cases where a partner of the self-employed person — such as a digital platform or bank — cancels a receipt on their behalf.
The full list of parameters and their respective weights remain undisclosed. The scoring system is already operating in pilot mode in several regions.
Over the first nine months of 2026, roughly 3,000 self-employed taxpayers were held accountable for unlawful receipt cancellations, resulting in total fines of approximately 300 million rubles.
Authorities note that this risk-based approach, previously common in banking, is now being applied to receipt data, making regular zeroing of recorded revenue a less viable strategy.
