With effect from 1 January 2022, Russia has expanded the scope of offsets for overpaid tax. In addition to offsetting overpaid tax amounts against any type of tax, overpaid amounts may also offset social security (insurance) contributions and fees, including related penalties. As under prior rules, refunds for overpaid amounts are only possible if there are no other outstanding taxes or penalties due, which now also includes outstanding social security contributions. Taxpayers may also request that overpaid amounts be credited against future payments, which must be approved by the tax authority.

The change was introduced by Federal Law No. 379-FZ of 29 November 2021