Federal Constitutional Law No. 9-FKZ of December 29, 2025 on amending Article 7 of the Federal Constitutional Law on Military Courts of the Russian Federation - The jurisdiction of military courts has been clarified

Federal Constitutional Law No. 8-FKZ of December 29, 2025 on amending Article 6 of the Federal Constitutional Law on the Judicial System of the Russian Federation - It is prohibited to enforce decisions of foreign courts unless they are based on international treaties of Russia or UN Security Council resolutions

Federal Law No. 561-FZ of December 29, 2025 on amending Articles 3.5 and 14.8 of the Code of the Russian Federation on Administrative Offences - Imposing additional services can result in a large fine

Federal Law No. 560-FZ of December 29, 2025 on amending the Code of the Russian Federation on Administrative Offences - Russia will improve the mechanism for administrative liability for violation of customs regulations

Federal Law No. 558-FZ of December 29, 2025 on amending Article 65 of the Water Code of the Russian Federation and Article 38 of the Federal Law on Specially Protected Natural Areas - Temporary roads can be used in water protection zones to create glamping sites

Federal Law No. 555-FZ of December 29, 2025 on amending Articles 3 and 8 of the Federal Law on Developing Small and Medium-Sized Entrepreneurship in the Russian Federation - Opportunities to support small and medium-sized businesses have been expanded

Federal Law No. 554-FZ of December 29, 2025 on amending the Law of the Russian Federation on Subsoil - Access to mineral deposit maps is restricted

Federal Law No. 544-FZ of December 29, 2025 on amending Articles 213.4 and 213.5 of the Federal Law on Insolvency (Bankruptcy) - Arbitration courts will find it easier to handle deposit accounts during bankruptcy proceedings

Federal Law No. 518-FZ of December 29, 2025 on ratification of the Agreement on the fundamentals of relations between the Russian Federation and the Republic of Mali

Federal Law No. 516-FZ of December 29, 2025 on ratification of the Agreement between the Russian Federation and the Republic of Mozambique on extradition - Russia and Mozambique will cooperate in the fight against crime

Methodological Recommendations on VAT for the simplified tax system 2026

Decree of the President of the Russian Federation No. 1010 of December 31, 2025 - The special procedure for decision-taking by the bodies of some Russian companies has been extended

Decision of the Government of the Russian Federation No. 2225 of December 30, 2025 - Some issues regarding the application of the national procurement regime have been clarified

Order of the Ministry of Internal Affairs of the Russian Federation No. 1114 of December 29, 2025 - The regulations of the Ministry of Internal Affairs on federal state control in the sphere of migration have been extended

Letter of the Federal Tax Service No. SD-4-3/11730@ of December 26, 2025 on the recommended invoice form, purchase ledger form, and sales ledger form, applicable from January 1, 2026

Information Letter of the Bank of Russia No. IN-03-23/120 of December 30, 2025 - The possibility of restructuring loans for corporate borrowers has been extended for six months

Decision of the Board of Directors of the Bank of Russia of December 26, 2025 on the establishment of tariffs for transactions involving the transfer of digital roubles from the digital rouble accounts of users of the digital rouble platform to the Federal Treasury - Budget payments in digital roubles are now commission-free.

Federal Law No. 569-FZ of December 29, 2025 - Age verification will be possible using the MAX messenger.

Decision of the Government of the Russian Federation No. 2188 of December 29, 2025 - on the Program of State Guarantees for the Provision of Free Medical Care to Citizens for 2026 and for the Planning Period of 2027 and 2028

Decision of the Government of the Russian Federation No. 2192 of December 29, 2025 - on amending certain acts of the Government of the Russian Federation on the traceability of goods subject to mandatory marking with identification means

Letter of the Ministry of Finance of the Russian Federation No. 02-07-08/128491 of December 30, 2025 - on Methodological Recommendations for recognising overdue accounts receivable as doubtful

Resolution of the Council of the Eurasian Economic Commission No. 119 of December 5, 2025 - on establishing value standards within which e-commerce goods purchased by individuals are imported onto the Customs Territory of the Eurasian Economic Union without payment of customs duties on e-commerce goods

Information from the Ministry of Economic Development of the Russian Federation, dated January 13, 2026, - on the average price of Urals crude oil for December 2025

Letter of the Federal Tax Service No. BS-4-11/11826@ of December 30, 2025: personal income tax - new codes for determining taxpayer status have been introduced, such as 0 - for taxpayers with foreign agent status; and 9 - for tax residents and citizens of an EAEU member state receiving income from employment in Russia but not considered a tax resident

Resolution of the Council of the Eurasian Economic Commission No. 117 of November 19, 2025 - amendments to Resolution of the Council of the Eurasian Economic Commission No. 105 of November 23, 2020: public procurement - the List of goods subject to the origin criteria established for the CIS has been expanded.

Order of the Ministry of Transport of the Russian Federation No. 368 of October 31, 2025 - on establishing the Procedure for ensuring accessibility conditions at airports, and of services provided at airports and on aircraft, for passengers from among persons with disabilities and other persons with limited life activities

Resolution of the Constitutional Court of the Russian Federation No. 1-P of January 15, 2026 - on the case of verifying the constitutionality of Item 2 of Article 214.10 of the Tax Code of the Russian Federation and Item 2 of Article 567 of the Civil Code of the Russian Federation: the Constitutional Court ordered the elimination of arbitrary calculation of personal income tax when exchanging real estate.

Information from the Federal Tax Service, dated January 14, 2026: the Federal Tax Service has clarified the application of a new transport tax benefit for participants in the Special Military Opertation and their family members

Information from the Ministry of Economic Development of the Russian Federation, dated January 15, 2026, - on average prices for the previous tax period for the corresponding types of hydrocarbon raw materials extracted at a new offshore hydrocarbon field, for the period from December 1 to December 31, 2025

Resolution of the Board of the Eurasian Economic Commission No. 1 of January 13, 2026, - on establishing the import customs duty rate of the Common Customs Tariff of the Eurasian Economic Union for natural calcium phosphates, natural aluminum-calcium phosphates, and ground phosphate chalk

Information of the Federal State Statistics Service of January 16, 2026 on the consumer price index in December 2025 - In December 2025, compared to November, the consumer price index was 100.32%

Resolution of the Constitutional Court of the Russian Federation No. 2-P of January 20, 2026 in the case of reviewing the constitutionality of Part 6 of Article 14 of the Federal Law on Digital Financial Assets, Digital Currency, and Amendments to Certain Legislative Acts of the Russian Federation - The Constitutional Court upheld the right to judicial protection of property claims for cryptocurrency

Order of the Ministry of Internal Affairs of the Russian Federation No. 952 of November 14, 2025 - The procedure for considering applications for refugee status and temporary asylum has been updated

Order of the Ministry of Transport of the Russian Federation No. 398 of November 17, 2025 - The rules for the air transportation of dangerous goods by civil aircraft have been updated

Information of the Bank of Russia dated January 19, 2026 The Bank of Russia has identified the main directions for the development of cash circulation for 2026-2030

Decision of the Government of the Russian Federation No. 12 of January 19, 2026 on amending Decision of the Government of the Russian Federation No. 1304 of October 9, 2019 - Modernisation of primary health care in the regions continues. To develop primary healthcare in rural areas, urban settlements and small towns, it is planned to overhaul medical institutions, purchase equipment and vehicles for them, purchase and install prefabricated modular structures for the placement of medical outpatient clinics and feldsher-midwife stations, and open vascular departments and oncology care centres

Recommendations for audit organisations, individual auditors, and auditors on conducting audits of annual accounting (financial) statements of organisations for 2025 (Appendix to Letter No. 07-04-09/3478of January 22, 2026)

Order of the Federal Tax Service No. ED-7-21/1052@ of December 8, 2025 on amending appendices to orders of the Federal Tax Service No. MMV-7-21/377@ of July 25, 2019, No. ED-7-21/646@ of July 9, 2021 and No. ED-7-21/766@ of August 24, 2022 - New tax benefits have been assigned codes

Resolution of the Collegium Коллегии of the Eurasian Economic Commission No. 7 of January 20, 2026 on approval of the rate of import customs duty with respect to ferro-niobium - Import duty on ferro-niobium has been reduced to zero.

Information of the Bank of Russia dated January 23, 2026 "The banking license of Commercial Bank "New Moscow Bank" (limited liability company) has been revoked

Order of the Federal Tax Service No. ED-7-21/1071@ of December 10, 2025 on amending Order of the Federal Tax Service No. ED-7-21/409@ of June 30, 2020 - The Federal Tax Service has expanded the list of information on objects subject to property tax based on cadastral value

Information from the Ministry of Economic Development of the Russian Federation, dated January 23, 2026 - on the rates of export customs duties on oil and certain categories of goods produced from oil, for the period from February 1 to 28, 2026

Decision of the Government of the Russian Federation No. 10 of January 19, 2026, - on the specifics of pension payments, other payments, and compulsory social insurance against industrial accidents and occupational diseases, established on the basis of legislation of the Russian Federation, as well as international agreements of the Russian Federation, to persons residing outside the territory of the Russian Federation

Decision of the Government of the Russian Federation No. 26 of January 23, 2026, - on amendments to Decision of the Government of the Russian Federation No. 1137 of December 26, 2011: the forms of documents used for VAT settlements have been updated.

Order of the Federal Tax Service No. ED-7-14/727@ of Auguts 18, 2025 - on approval of the specifics of accounting with tax authorities for major taxpayers

Order of the Ministry of Transport of the Russian Federation No. 370 of November 1, 2025 - on approval of the Rules for maintaining the List of river ports of the Russian Federation

Order of the Federal Tax Service No. ED-7-21/1086@ of December 15, 2025 - on approval of the Notification Form provided for in the second paragraph of Item 2.1 of Article 403 of the Tax Code of the Russian Federation, the Procedure for filling it in, the Format for submitting such Notification in electronic form, and the Form of the document on identifying grounds preventing the determination of the tax base in accordance with such notification

Order of the Ministry of Health of the Russian Federation No. 34n of January 20, 2026, - on determining cases and conditions under which individuals may be admitted to medical and/or pharmaceutical activities without undergoing specialist accreditation and (or) in specialties not covered by the specialist certificate or specialist accreditation