Abertura de empresa em Rússia

Em resumo

Tipo societário

Obshchestvo s ogranichennoy otvetstvennostyu (OOO) — limited liability company, 1–50 participants; a joint-stock company (AO/PAO) is the alternative for larger structures

Imposto sobre as empresas

25% headline profit tax since 1 January 2025, split 8% federal / 17% regional to 2030. Accredited IT companies pay 5% through 2030. VAT rose from 20% to 22% on 1 January 2026, with 10% on food, children's goods and medicines. A simplified regime taxes 6% of gross revenue or 15% of profit, but the VAT exemption inside it fell to RUB 20m of income for 2026 and is legislated down to RUB 10m by 2028. As of 2026.

Prazo de constituição

~3 business days at the tax authority once the file is complete. Realistically 3–6 weeks end to end for a foreign founder: notarised and apostilled documents, translation, a legal address and the bank account are what take the time.

Capital mínimo

RUB 10,000 for an OOO, paid within four months of registration

Administrador residente

Not required in law — a non-resident may be sole participant and sole director. In practice a director without Russian work authorisation cannot lawfully perform the role on Russian territory, so most structures appoint a resident director or obtain a work permit.

Auditoria

Statutory audit is triggered by revenue above RUB 800m or assets above RUB 400m for the preceding year, and applies unconditionally to joint-stock companies, banks, insurers and other listed categories.

Constituição remota

Partly. Registration itself can be filed electronically with a qualified Russian electronic signature or through a notary under power of attorney. The bank account is the constraint: non-resident-owned companies are rarely onboarded without someone attending in person.

Taxa governamental

RUB 4,000 state duty for paper filing; nil when filed electronically. Notarial, translation and apostille costs are additional. As of 2026.

Ideal para

Groups with genuine Russian operations or customers. It is not a holding or invoicing jurisdiction for anyone with Western banking relationships to protect.

O processo

1. Choose the OOO name and business activity codes (OKVED), and secure a legal address — a registered-address service is common but is a known trigger for refusal if the tax authority finds it unoccupied
2. Prepare the charter and the founder's resolution, with notarised and apostilled passport and corporate documents plus certified Russian translations for foreign founders
3. File form R11001 with the Federal Tax Service electronically, through a notary, or at the MFC; registration follows in about three business days
4. Obtain the INN tax number and register with the social funds, then decide between the general regime and the simplified regime within 30 days
5. Open a corporate bank account and notify the tax authority; expect enhanced due diligence and source-of-funds questions on any foreign ownership