Until September 14, 2026, inclusive, citizens of China may enter Russia and stay in the country for up to 30 days on a guest or business visit, as tourists, to participate in scientific, cultural, socio-political, economic, or sporting events, transit through Russia, and leave the country without a visa using a regular Chinese citizen's passport. This is a mirror-like response to the introduction of a visa-free entry regime for Russian citizens by the Chinese authorities. 

From December 8, 2025, previously established limits on foreign currency transfers abroad for Russian citizens and non-resident individuals from friendly countries are lifted. 

The ban on conducting the following operations without the approval of the Central Bank has been extended until the end of 2026:

Starting December 16, 2025, amendments to the Federal Accounting Standard (FSBU) 4/2023 "Accounting (Financial) Reporting" come into effect, clarifying the criteria for recognising an asset as current in the balance sheet.

According to amendments to the Law on the Circulation of Medicines, the current regulation allowing the import and sale of foreign medicines in packaging intended for overseas markets (i.e., without Russian text) will be extended for another two years, until December 31, 2027.

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.

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 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.

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.

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.

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.

- 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. 

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.

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.

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.