09.10.2026

FOREIGN GAS BUYERS AGAIN ALLOWED TO PAY THROUGH ANY RUSSIAN BANK

Until April 1, 2027, foreign buyers of Russian gas may pay for gas supplies in roubles not only through Gazprombank, which is authorised to handle such payments, but also through other Russian banks where the supplier maintains an account.

08.10.2026

CORPORATE INCOME TAX ACCOUNTING - NEW RULES IN EFFECT

Amendments to Accounting Regulation PBU 18/02 ‘Accounting for Calculations of Corporate Income Tax’ came into force on September 29, 2026.

The amendments clarify which items of accounting (financial) statements are to reflect differences arising from the recalculation of deferred tax assets and liabilities following a change in the corporate income tax rate. The changes concern net profit (loss), total comprehensive financial result and equity.

The new wording of PBU 18/02 shall apply to annual accounting (financial) statements for 2026 and subsequent periods.

07.10.2026

BANK OF RUSSIA SETS NEW RULES FOR ACCESS TO THE CRYPTOCURRENCY MARKET

The Bank of Russia has established the procedure for admitting digital depositories, crypto exchanges and operators of information systems in which digital rights are issued to the cryptocurrency market. Such entities must be included into the relevant registers.

Qualification requirements have been established for members of the governing bodies and certain officials of these entities, and the documents required for admission have been specified.

A simplified admission procedure is provided for existing market participants applying for digital depository or crypto exchange status.

06.10.2026

RESTRICTIONS ON TRANSFERS ABROAD OF FUNDS OF NON-RESIDENTS FROM UNFRIENDLY COUNTRIES FROM BROKER OR TRUSTEE ACCOUNTS HAVE BEEN EXTENDED

Restrictions on transfers abroad of funds of non-residents from unfriendly countries from the accounts of Russian brokers or trustees have been extended for another 6 months. The restrictions apply to transfers from the accounts of both individuals and legal entities.

The restrictions do not apply to the return of funds held in In-type accounts with Russian broker or trustees, provided these are funds belonging to foreign investors that are being invested in the Russian financial market.

05.10.2026

DIRECTIONS FOR THE DEVELOPMENT OF MATHEMATICAL SCIENCES IN RUSSIA HAVE BEEN OUTLINED

A concept for the development of the mathematical sciences for the period up to 2030 and looking ahead to 2036 has been developed. Its goal is to achieve and strengthen Russia's position in the mathematical sciences in order to ensure the state's technological leadership, competitiveness, independence, and security.

It is planned to strengthen the network of world-class mathematical centres and regional scientific and educational hubs.

It is proposed to expand state support measures for talented students, postgraduate students, and researchers; to encourage schoolchildren who show aptitude for and interest in mathematics to enrol in teacher training programs for mathematics teachers; and to improve the system of professional training and continuing professional education for mathematics teachers.

Plans are in place to provide Russian scientists with access to scientific and technical information contained in international information and analytical systems of scientific citation, to expand centralised subscriptions to scientific publications, and to foster international scientific and technical cooperation and integration in the areas of mathematics and related sciences.

02.10.2026

A NUMBER OF FOREIGN ASSETS HAVE BEEN TRANSFERRED TO THE MANAGEMENT OF A RUSSIAN ORGANISATION

Equity stakes and shares in Russian companies linked to foreign owners from unfriendly countries have been placed under temporary management.

Among them:

- shares in Auchan LLC (99.99858% held by the French company Sogepar and 0.00142% by the Dutch company Meelacker B.V.);

- shares in Le Monlid LLC (the operating company of the Lemana PRO, formerly Leroy Merlin);

- stakes in Nestl'e entities: 100% in Nestl'e Russia LLC and an aggregate 100% in Nestl'e Kuban LLC (held by Soci'et'e des Produits Nestl'e S.A. and Nestl'e Deutschland AG);

- shares of logistics companies: 100% in FM Logistic Vostok joint stock company, FM Logistic Customs joint stock company, and FM Logistic Rus joint stock company (affiliated with FM Logistic);

- stakes in Bati Azov LLC (linked to Batilogistic).

JSC "L.E.V. Management" has been appointed as the interim manager.

01.10.2026

SOME OF RUSSIA’S CRISIS-RESPONSE POWERS MAY BE EXTENDED THROUGH 2027

The draft law proposes adding a new provision to Article 18 of Federal Law No. 46-FZ of 8 March 2022, extending through 2027 the Government’s authority to adopt decisions establishing the following:

- special rules for assessing whether products placed on the market comply with technical regulations;

- special rules for organising and conducting certain types of state supervision and municipal control governed by Laws No. 294-FZ and No. 248-FZ, including the introduction of a moratorium on inspections and other control and supervisory measures;

- special rules for licensing, accreditation, certification, state registration, qualification examinations, inclusion in registers and other permitting regimes;

- the list of goods eligible for parallel imports.

30.09.2026

BANK OF RUSSIA DEVELOPING PRUDENTIAL LIMITS TO CURB BANKS’ EXPOSURE TO CRYPTOCURRENCIES

Credit institutions will be required to comply with prudential ratios limiting the risks associated with investments in digital currencies and foreign digital instruments. The Bank of Russia is preparing the relevant amendments.

The maximum value of the ratios limiting the maximum amount of risk arising from transactions involving digital currencies and foreign digital instruments (N31 at the solo level and N32 at the consolidated level) will be set at 1%.

The detailed reporting forms are currently being developed.

29.09.2026

MEASURES HAVE BEEN PROPOSED TO LIMIT RISKS ASSOCIATED WITH INVESTMENTS BY CREDIT INSTITUTIONS IN DIGITAL CURRENCIES

The Bank of Russia has drafted rules for credit institutions (banking groups) to calculate the maximum risk exposure arising from transactions involving digital currencies and foreign digital instruments, and to incorporate this risk amount into the calculation of mandatory prudential ratios.

The goal is to limit the risks associated with investments by credit institutions in digital currencies and foreign digital instruments.

28.09.2026

THE HOLIDAY SCHEDULE FOR 2027 HAS BEEN ANNOUNCED

For 2027, it has been decided to reschedule the days off from Saturday January 2 to Friday November 5; from Sunday January 3 to Friday December 31; and from Saturday February 20 to Monday February 22.

Thus, the upcoming New Year holidays will last 11 days: from December 31, 2026 to January 10, 2027. Non-working days will also include February 21, 22, and 23; March 6, 7, and 8; May 1 - 3 and 8 - 10; June 12 - 14; and November 4 - 7.

25.09.2026

THE KEY RATE HAS BEEN MAINTAINED AT 14% PER ANNUM

On September 11, 2026, the Bank of Russia decided to keep the key rate at 14% per annum.

The Central Bank of Russia will take future decisions regarding the key rate based on the dynamics of inflation and inflation expectations, as well as an assessment of risks associated with domestic and external conditions. Under the baseline scenario, taking into account the monetary policy being implemented, annual inflation will stand at 6–7% in 2026 and return to 4% in 2027.

24.09.2026

ELECTRONIC FUNDS WILL BE INSURED ON THE SAME BASIS AS BANK DEPOSITS

Electronic money will be included in the deposit insurance system from February 1, 2027:

- for individuals, including those engaged in entrepreneurial or professional activities (lawyers, notaries, etc.);

- for a number of categories of organisations (SMEs (small and medium entrepreneurship) and certain types of non-profit organisations).

The requirement is that, upon entering into an agreement with a credit institution, the client must undergo an identification procedure in accordance with AML/CFT (Anti-Money Laundering/Combating the Financing of Terrorism) legislation.

Consequential amendments have been made to the Law on Bankruptcy: claims of individuals who are creditors of a credit institution under contracts for the provision of electronic money transfer services (excluding contracts concluded for the purpose of entrepreneurial or professional activities) are included in the first-priority basis. The claims of other holders of electronic money will be satisfied in accordance with the general rules, on a third-priority basis.

23.09.2026

STORING INFORMATION ON THE CIRCULATION OF DIGITAL CURRENCIES AND DIGITAL RIGHTS - THE RULES ARE PROPOSED

A broker, trading organiser, organisation engaged in the exchange of digital currencies, and digital depository shall be required to store on the territory of the Russian Federation information on the circulation of digital currencies and digital rights, including information on transactions and operations, as well as other information placed in their information systems used in providing services, for five years from the date of termination of relations with a client. It is planned to establish the following:

- the types of such information, the place and rules for its storage, the scope of information to be stored and the procedure for providing it to security agencies;

- the procedure for interaction between the above-mentioned persons and security agencies;

- requirements for equipment and software and technical means used in the information systems operated by the above-mentioned persons for operational-search activities and activities carried out by the Federal Security Service to perform the tasks assigned to them;

- the procedure for applying enforcement measures in the event of non-compliance with the requirements for storing and providing information.

22.09.2026

ON TAX REPORTING FOR MINERS

Persons engaged in digital currency mining must report the digital currency received on a monthly basis via their taxpayer personal accounts.

It is reported that the report can now be generated not only in the personal account but also in the "Taxpayer-UL" software suite.

21.09.2026

SUPREME COURT OF THE RUSSIAN FEDERATION APPROVES THE CONCEPT FOR INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN JUDICIAL PROCEEDINGS

The Concept defines the purpose, basic principles, objectives and areas for introducing artificial intelligence technologies (hereinafter referred to as AI) into judicial proceedings in the Russian Federation.

The relevant technological solutions are intended to be applied throughout the entire life cycle of a court case, from the submission of documents through the enforcement of a judicial act and its review by higher courts.

The introduction of AI technologies will be carried out in stages.

The Concept also includes a separate matrix of risks that may arise from the introduction of AI technologies into judicial proceedings.

18.09.2026

RULES FOR THE MANDATORY LABELLING OF CERTAIN GOODS HAVE CHANGED

The Russian Government has modified the labelling rules for specific types of goods:

- the start date for transmitting data on the circulation and withdrawal from circulation of construction materials in consumer packaging to the State Information System for Product Labelling (GIS MT) has been postponed from December 1, 2026, to June 1, 2027. This change is related to the transition to item-level tracking in the construction industry;

- mandatory labelling has been cancelled for spherical hard candies weighing up to 30g that are wrapped by twisting the packaging material directly around the product;

- milk-based infant cereals have been included into the "dairy products" labelling category. Labelling for breakfast cereals to apply from September 1, 2026;

- for meat products in consumer packaging, market participants have the option to include an additional data group specifying the product weight (applicable if the weight varies across individual units sharing the same product code).

17.09.2026

IT WILL BE POSSIBLE TO VERIFY THE RIGHT TO DRIVE A VEHICLE USING THE MAX MESSENGER

Amendments have been made to the traffic regulations.

Instead of a driver's licence and vehicle registration documents, it will be possible to present information from them via a 2D barcode in the national messaging app, using the portal of government services.

16.09.2026

PROCEDURE FOR PROVIDING ADDRESS AND REFERENCE INFORMATION ABOUT CITIZENS HAS BEEN CHANGED SINCE SEPTEMBER 5, 2026

The new rules allow individuals and legal entities, for the purpose of locating a specific citizen, to submit a request to a territorial office of the Ministry of Internal Affairs, including via the portal of government services, to send their contact details (along with the reason for the request) to that citizen. Based on this request, the internal affairs body identifies the person being sought using the registration database and sends him/her a notification to take an independent decision on providing the applicant with information about himself/herself (in particular, about his/her registration address).

After sending the specified notification, as well as in the case of its receipt by the addressee, the applicant will receive a notification.

15.09.2026

FROM SEPTEMBER 1, 2026, THE HONEST SIGN HAS BEEN EXPANDING THE BOUNDARIES: WHAT MEDICAL INSTITUTIONS NEED TO KNOW

A medical organisation, even if it does not manufacture or retail goods, is recognised as a participant in the circulation of products (primarily medical devices) subject to mandatory marking. This is due to the fact that a medical organisation purchases marked goods, uses them in providing medical care, and is required to transfer information about them to the Honest SIGN state information system for marked goods within the prescribed time frames. The scope of obligations is determined depending on the commodity group and the stage of marking implementation.

Amendments to the Honest SIGN system took effect on September 1, 2026.

In particular, the list of medical products subject to mandatory marking in the Honest SIGN system has been expanded. The new group includes:

- syringes, infusion systems;

- medical masks, napkins;

- test tubes;

- separate breathing equipment;

- neonatal incubators;

- fillers and cosmetic filaments.

Previously, these items were part of a pilot project for the marking of medical devices.

Mandatory marking has been introduced for certain types of household and sanitary-hygienic products, as well as toiletry items.

14.09.2026

SUPREME COURT OF THE RUSSIAN FEDERATION: A FINE FOR FALSIFYING CASE LAW PRECEDENTS MAY ALSO BE IMPOSED PERSONALLY ON A PARTY'S REPRESENTATIVE

In the course of the bankruptcy proceedings involving a citizen, the Supreme Court of the Russian Federation, when considering a dispute concerning the completion of the procedure for the sale of the debtor’s property and his release from further performance of creditors’ claims, concluded that one of the bankruptcy creditors was abusing his procedural rights by deliberately delaying the completion of the proceedings.

The creditor’s bad-faith conduct was manifested, in particular, in initiating a significant number of separate disputes, failing to submit his legal position and available evidence to the court and other participants in the proceedings in a timely manner, inconsistent procedural conduct, and other similar forms of conduct. As a result, the bankruptcy proceedings, which were not particularly financially complex, were unjustifiably prolonged for several years.

One instance of the creditor’s improper conduct consisted in the fact that, in his representative’s response to the debtor’s cassation appeal, which had been submitted directly to the Supreme Court of the Russian Federation, the representative, in support of his position, referred to a non-existent item of a Resolution of the Plenum of the Supreme Court of the Russian Federation on bankruptcy matters.

The Supreme Court of the Russian Federation concluded that it was necessary to consider the imposition of a judicial fine on the creditor for deliberately delaying the bankruptcy proceedings, as well as a separate fine on his representative personally for contempt of court, which consisted in falsifying judicial practice in the procedural documents prepared by him.