Federal Tax Service

Russian Federal Tax Service Tests Scoring Model to Uncover Hidden Self-Employed Income

The Federal Tax Service of Russia is piloting a new scoring system designed to identify self-employed individuals who attempt to conceal revenue by improperly canceling receipts in the My Tax application. The model analyzes multiple behavioral signals, including systematic cancellations of issued checks over specific periods and instances where partner platforms or banks annul receipts on behalf of taxpayers. Officials emphasize that deleting a receipt in the app does not remove the underlying income from the tax authority's view. The system has already been deployed in test mode across several regions, drawing on risk-assessment techniques long used by banks. Over the first nine months of 2026, authorities imposed penalties on approximately 3,000 self-employed individuals for unlawful receipt cancellations, recovering around 300 million rubles. The approach marks a shift toward evaluating not only transaction volumes but also how users manage recorded operations.