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Deadline for filing notifications on participation in the international group of companies (IUG) for 2023 is approaching

Deadline for filing notifications on participation in the international group of companies (IUG) for 2023 is approaching

By the end of August, Russian companies / foreign companies with a permanent establishment in Russia must submit a notification on participation in the IUG to the tax authority. The filing should be made yearly. The notification may be filed either separately by each relevant Russian IUG member or the parent company of IUG may assign one of the Russian members of IUG to submit the notification for the relevant IUG members.

The notification obligation applies to those IUGs that prepare 3-tier transfer pricing documentation (Master File, Country-by-Country Report, Local File). With regard to IUGs with a parent company from an EU member state, this obligation generally applies if the consolidated group turnover exceeds EUR 750 million.

Currently, the fine for failure to comply with the above obligation is relatively low (RUB 50,000). However, the fine for failure to submit the notification will be significantly (10-fold) increased with respect to the periods starting from 2024.

The recommendation is to check whether this obligation has to be fulfilled by your company and, if so, to prepare and submit the notification within the deadline.

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