From September 1, 2025, a unified patent system has been introduced in the territories of the city of Moscow and the Moscow Region. According to this change, migrants have gained the right to work in the region with a patent issued for the city, and in the city with a patent issued for the region. However, individuals taking advantage of this opportunity must follow specific rules when making tax payments.
The main rule is that the patent payment must be made in accordance with the requirements of the region where the work is actually being performed. If you have registered a patent for the city of Moscow but are working in the Moscow Region, you must make the payment using the details of the Moscow Region. The most important aspect here is to correctly indicate the OKTMO code in the payment order.
The OKTMO code indicates which region the patent is intended for. For patents issued for the city of Moscow, this code starts with the number 45, while for those issued for the Moscow Region, it starts with the number 46. To determine the code, you can use the official website of the Federal Tax Service of Russia, fias.nalog.ru. In the "extended search" section of the site, you can select the region and obtain the code starting with 46 for the required urban district.
Unified payment details are used, but every migrant is required to fill in the OKTMO line based on the region where they are working. An incorrectly indicated code or wrong regional details may lead to the payment not arriving on time, resulting in the cancellation of the patent. For this reason, it is recommended to double-check the regional code before every payment.
