A special recording procedure for certain securities will be in effect until the end of 2025

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12.12.2025
RULES FOR ACCREDITATION OF IT COMPANIES HAVE CHANGED
The procedure for accreditation of Russian IT organisations has been adjusted. Foreign participation in such companies is limited. Upon confirmation of accreditation, large companies receiving benefits must enter into agreements with universities to facilitate the training of IT specialists.
 
11.12.2025
CONTROL OVER THE TRANSFER OF THE RESULTS OF SCIENTIFIC, RESEARCH ACTIVITIES AND EXPERIMENTAL DEVELOPMENTS ABROAD IS BEING STRENGTHENED
Subjects of scientific, scientific-technical and innovative activities must submit information about planned work and experimental developments with foreign participation to the state information system for recording R&D and technological work. 
Agreements on scientific and (or) scientific and technical activities, or on experimental developments, concluded by scientific organisations or universities (with the involvement of budgetary funds) without financial obligations on their part with foreign participants, will be taken into account by the Ministry of Education and Science using the state information system.
 
10.12.2025
TEMPORARY VISA-FREE ENTRY REGIME HAS BEEN INTRODUCED FOR CHINESE NATIONALS TO RUSSIA
Until September 14, 2026, Chinese nationals may, on a reciprocal basis, travel to Russia visa-free with their regular passports for up to 30 days for guest or business visits, as tourists, or to participate in scientific, cultural, socio-political, economic, or sporting events. This also applies to transit through our country. 
This regime does not apply to Chinese nationals entering Russia for work, journalistic work, education, or other similar purposes.
 
09.12.2025
UPDATES IN PROVIDING HOTEL SERVICES
The MAX messenger and the Gosuslugi mobile app can now be used to present a passport upon hotel check-in. Documents that are necessary for checking in foreigners are also defined. 
The Decision comes into force on March 1, 2026, and remains in effect until March 1, 2032. Hotel check-in using the Gosuslugi app will be available starting from April 1, 2026.
 
08.12.2025
BANK OF RUSSIA HAS ADJUSTED TARIFFS OF COMPULSORY MOTOR VEHICLE LIABILITY
From December 9, 2025, the tariff corridor for compulsory motor liability insurance will be expanded by 15% in both directions for all types of transport, except motorcycles, for which the borders will be shifted by 40%.
 
05.12.2025
PREFERENTIAL PERIOD FOR DIGITAL ROUBLE TRANSACTIONS HAS BEEN EXTENDED UNTIL THE END OF 2026

The Bank of Russia has extended for one more year the period during which companies are not charged a fee for conducting transactions in digital roubles. After this period, the minimum commissions applicable on the payments market will take effect.

04.12.2025
THE PROCEDURE FOR REFLECTING DEFERRED TAX LIABILITIES AND ASSETS IN ACCOUNTING ACCOUNTS HAS BEEN UPDATED FOR NON-PROFIT ORGANISATIONS

Since 2022, credit bureaus and credit rating agencies have not been non-credit financial institutions. In this regard, the procedure has been established for reflecting deferred tax liabilities and assets on the accounting accounts of non-profit organisations, credit bureaus and credit rating agencies. The industry accounting standard for such liabilities and assets of non-financial organisations will be cancelled. 

The instruction does not apply to foreign insurance organisations, as well as to organisations using the simplified tax system.
03.12.2025
TAXATION OF TRADING ON MARKETPLACES: PROPOSED REGULATORY MEASURES

The Ministry of Finance of the Russian Federation informs that the sale of goods on marketplaces by taxpayers using the simplified taxation system is the right of such persons, and such sales without paying VAT cannot and do not constitute a tax offence.

However, there are individual cases where other unscrupulous persons import goods into the Russian Federation, including those subsequently sold through marketplaces by bona fide purchasers, without paying indirect taxes.
In order to create equal business conditions and prevent such cases, in 2026 the Government of the Russian Federation will implement measures such as the introduction of a system for confirming the expected delivery of goods, as well as lowering the income threshold at which taxpayers in the simplified taxation system begin paying VAT.
02.12.2025
AMENDMENTS TO THE RULES FOR LABELLING VETERINARY MEDICINAL PRODUCTS

The rules for labelling medicinal products for veterinary use have been updated. In particular, from now, labelling is necessary, inter alia, for microorganism cultures and pyrethroid-based insecticides. Specific requirements for their circulation have been established.

01.12.2025
FOUR SIGNS THAT A DIETARY SUPPLEMENT WEBPAGE MAY SOON BE BLOCKED

Rospotrebnadzor (the Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing) has approved criteria for inspecting webpages offering dietary supplements (including online retail sales). If at least one of these criteria is triggered, the agency will block the page.

There are 4 criteria:
- a dietary supplement is being sold without state registration;
- a dangerous dietary supplement is being sold;
- a dietary supplement is being sold in which the amount of a regulated substance exceeds the established limit;
- a dietary supplement is being sold under the guise of a food additive.
28.11.2025
CONSOLIDATED FINANCIAL STATEMENTS IN THE STATE INFORMATION RESOURCE OF ACCOUNTING (FINANCIAL) STATEMENTS: THE PROCEDURE FOR SUBMITTING DOCUMENTS HAS BEEN APPROVED

Since September 1, 2025, it has become mandatory to post consolidated financial statements in the state information resource for accounting (financial) statements. In particular, the audit organisation that has prepared the auditor's report on the consolidated financial statements or the audit document shall submit these documents to the tax authority at its location for the purpose of forming the state information resource of accounting (financial) statements. This applies to auditors' opinions on annual consolidated financial statements beginning with the 2025 financial statements, and to auditors' opinions or documents on the review of interim consolidated financial statements beginning with the 2026 financial statements.

27.11.2025
MINISTRY OF FINANCE HAS CLARIFIED WHETHER FINANCIAL SERVICES CAN BE PURCHASED FROM RUSSIAN COMPANIES WITH FOREIGN PARTICIPATION
The Russian Ministry of Finance clarified that the current ban within the national regime on the procurement of auditing and certain other financial services from foreign companies also covers Russian companies with participation of foreign entities (except those registered on the territory of an EAEU member state), such as:
- participants (members) of a corporate legal entity;
- founders of a unitary legal entity;

- individuals tha directly or indirectly own more than 10% of the voting shares of a business company or a stake exceeding 10% in the authorised (contributed) capital of a business partnership or company. 

26.11.2025
SYSTEM TO CONFIRM EXPECTED GOODS DELIVERY WILL BE CREATED TO COMBAT "GRAY" IMPORTS

The Concept for Creating a National System to Confirm Expected Goods Delivery has been approved. This system is designed to prevent the evasion of VAT and excise taxes on EAEU goods imported into Russia. It will operate in test mode starting April 1, 2026, and will be fully implemented by July 1, 2026.

In particular, importers will be required to make a security deposit equal to the amount of taxes that, according to international treaties or Russian legislation, are payable on goods imported into Russia from EAEU countries, based on the value of the expected shipment.
25.11.2025
FROM NOVEMBER 24, 2025, NOTARIES WILL BE REQUIRED TO NOTIFY HEIRS OF THE TESTATOR'S DEBTS

On November 24, 2025, a law enters into force that imposes on notaries handling inheritance cases the obligation to inform heirs about the testator‘s credit debt and its amount.

According to the amendments, the notary must send a request to the Central Catalogue of Credit Histories to obtain information about the credit bureau in which the testator's credit history is stored, or about the absence of the testator's credit history no later than three business days following the day the inheritance case is opened.
The innovations are intended to provide heirs with the opportunity to take a decision in advance about accepting or rejecting an inheritance, depending on the ratio of the value of the inherited property to the amount of debt on loans.
24.11.2025
AN EXPERIMENT HAS BEGUN ON MARKING GROCERY PRODUCTS - CEREALS, PASTA, FLOUR, ETC.

A decision was taken to conduct an experiment from November 14, 2025 to February 28, 2026 on mandatory marking of certain types of grocery products - cereals, pasta, flour and dough mixes, porridge, muesli, instant potatoes, honey, packaged in consumer packaging. The list of products is given in the Decision.

Participants in the circulation of goods, electronic document flow operators and fiscal data operators participate in the experiment on a voluntary basis.
21.11.2025
CENTRAL BANK HAS UPDATED ITS RULES FOR AUDITING PROVISIONAL ADMINISTRATIONS OPERATING AFTER LICENCE REVOCATION

New rules have been established by the Central Bank for auditing the activities of provisional administrations of banks, insurers, and non-state pension funds operating after licence revocation (cancellation). The new rules will replace those effective from 2023. 

The rules also cover foreign banks and mutual insurance companies.
20.11.2025
ADDITIONAL REQUIREMENTS HAVE BEEN ESTABLISHED FOR WEBSITES OF RUSSIAN IT ORGANISATIONS

The Ministry of Digital Development has established additional requirements for the official website of a Russian IT organisation in order to obtain accreditation. These requirements are mandatory for application. 

In particular, a list of information that the site must include has been defined. These include the full name of the organisation, its address, TIN, core OKVED code, codes for types of activity in the area of information technology, a description of the goods sold (developed) by the organisation, the work performed, the services provided, and reliable data on the cost of such goods, work, and services. 
In addition, the site must operate 24 hours a day, providing free access and familiarisation with the documents and information included therein without the need for registration or provision of personal data.
19.11.2025
DECEMBER 1 IS THE DEADLINE FOR INDIVIDUALS TO PAY TAX NOTICES FOR 2024 EXPIRES

On December 1, 2025, the deadline for timely payment by individuals of taxes specified in the notices sent to them for 2024 expires.

The tax notice form includes taxes payable, information on taxable items, tax base, tax payment deadline, as well as the details required for their transfer to the budget system of the Russian Federation (QR and barcode, unique identifier of charges, bank payment details).
You can pay taxes to a unified tax account using the "Payment of Taxes and Duties" service, in your personal taxpayer account on the Unified Portal of State Services and Functions. It is enough to enter the bank card details or use the "seamless" payment service of one of the partner banks of the Federal Tax Service, including using the QR or barcode of the payment specified in the tax notice. You can execute a tax notice without commission at a bank, federal postal service organisations or Multifunctional Public Services Centres, as well as at the cash desks of local administrations.
If a taxpayer fails to pay taxes on time, then from December 2, 2025, the debt will grow daily due to the accrual of penalties. In this case, the tax authority will send a demand for payment thereof. If the debtor does not fulfil it, forced debt collection will follow, including with the participation of bailiffs.
18.11.2025
TELECOM OPERATORS HAVE LAUNCHED A MECHANISM TO ENSURE SECURITY AND TO PROVIDE PROTECTION AGAINST HOSTILE UNMANNED AERIAL VEHICLES

SIM cards with mobile internet may be installed inside enemy unmanned aerial vehicles (UAVs) and used for their navigation. Therefore, when a SIM card enters the territory of the Russian Federation from abroad, it is necessary to confirm that it is being used by a person, and is not embedded in a drone. Mobile internet and SMS services on such SIM card will be temporarily blocked until this confirmation is provided.

For subscribers using Russian SIM cards, a 24-hour cooling-off period applies if the SIM card has remained inactive for 72 hours or if it is back after international roaming.
Subscribers will receive an SMS notification from their mobile operator informing them that the SIM card has been temporarily blocked. The message will include instructions on how to lift the restrictions. This can be done at any time by opening the link provided by the operator and completing a CAPTCHA verification. Once verified, access to mobile internet and SMS services will be restored.
Restrictions may also be lifted via the operator’s call centre, after the subscriber successfully completes identity verification by phone.
17.11.2025
PATIENTS IN MOSCOW’S PUBLIC CLINICS AND HOSPITALS WILL BE ABLE TO SIGN INFORMED CONSENT FORMS USING A STYLUS ON A TABLET

The Government has approved an experimental legal regime, with the Moscow Department of Health designated as its operator. 

Under this regime, subordinate state healthcare institutions (only those participating in the experimental legal regime) will be entitled to offer patients the option of signing informed voluntary consent to medical intervention (or refusal of such intervention) not only with a traditional handwritten signature on a paper form, but also using a special stylus on a tablet screen held by a medical worker.

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