Tvoy Raschet

Single tax account (ENS): what it is

A shared «wallet» of a person or company at the tax office: all money arrives as one payment, and the tax service (ФНС) itself distributes it among taxes. A plus on the account is an overpayment, a minus is a debt.

In Russian: Единый налоговый счёт (ЕНС)·Edinyy nalogovy schet (ENS)

Taxes and deductions Checked by the editorial team Checked: September 2026

Key rules

Russia

The single tax account (ЕНС) has operated since 2023 (Art. 11.3 of the Tax Code). Money is written off in order: first arrears, then current taxes, then penalties and fines. The balance is visible in your personal account, and an overpayment can be returned to your card on request.

Sources: Tax Code of the Russian Federation, Part One («Налоговый кодекс РФ»), ConsultantPlus, Taxpayer's personal account, Federal Tax Service («Личный кабинет налогоплательщика ФНС»)

This information is for reference only and does not constitute financial, tax or legal advice. Prepared by our editorial team, last checked: September 2026. Found an error? Write to us.

Related terms

Tax arrearsTax that was not paid on time. Late-payment interest is charged on the arrears every day, and then the tax office may recover the debt by force — from your account, through a court or bailiffs.Tax notificationA document in which the tax service (ФНС) tells you how much tax on a flat, land, a car or deposit interest you must pay and by what date. It arrives in your personal account, on Gosuslugi, or by post.Taxpayer's personal accountA free online service of the tax office (ФНС) where you can see your taxes, property and income. In it you can pay tax, file a 3-NDFL return, claim a deduction and write to the tax office.Tax agentA person who must calculate tax on behalf of someone else, withhold it from a payment and transfer it to the budget. Most often this is an employer who withholds NDFL from salary.Late payment penalty for utilitiesA penalty for paying for housing and utilities late. It is charged from the 31st day after the due date: 1/300 of the rate per day up to day 90, and 1/130 from day 91.

More in “Taxes and deductions”

Personal income tax (NDFL)Tax residentProgressive NDFL scaleTax deductionProperty tax deductionSocial tax deductionStandard child tax deduction3-NDFL tax returnValue added tax (VAT)Taxpayer identification numberProperty tax for individualsLand taxVehicle taxSelf-employment (NPD)Sole trader (IP)Simplified tax system

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