A foreign organisation receiving income from sources in Russia is recognised as a payer of income tax; the tax is calculated and withheld by the tax agent. Such income includes income from the use of rights to intellectual property in Russia. 

The technological policy has been regulated to achieve technological sovereignty, create conditions for accelerated development and implementation of technological innovations to solve socio-economic problems, as well as ensure the competitiveness of domestic high-tech products and the efficiency of their production through the development and implementation of technological innovations.

If transactions entailing the establishment, change or termination of rights of ownership, use and (or) disposal of shares in the authorised capital of limited liability companies (except for credit and non-credit financial institutions) are concluded between a resident who is not under the control of a person of an unfriendly state and a person not from such a country, then it is not necessary to obtain a permit from the Subcommittee of the Government Commission for Control over Foreign Investments.

A new option is provided for the registering of a drug at the initiative of the authorised agency of a EAEU member state. 

 From January 1, 2025, new rules for accounting for open trades in foreign exchange exposure (net foreign currency exchange position) are established for credit institutions being a central depository and also for non-bank credit institutions that are central counterparties. 

In the event that Russia, Russian legal entities or individuals are deprived of the right to own property in unfriendly countries, property rights, restrictions on such rights, or threats of such deprivation (restriction), temporary management to be introduced with respect to the assets of persons and entities from unfriendly countries. 

The composition of information is defined that may not be disclosed in 2025 by the following entities:

Entities and entrepreneurs will no longer need to annually confirm their types of economic activity. They will have to notify the Federal State Statistics Service about changes in the main type of activity, as well as about changes in the share of more than 20% of at least one type of activity. The Federal State Statistics Service will send this information to the Federal Tax Service. The Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs will become the only sources of data on types of economic activity. They will contain information on the shares of activities.

Amendments have been made to the Law on the Protection of Consumer Rights, establishing the obligation of the seller (owner of the aggregator) to inform the buyer of a link to the entry in the register of issued certificates of conformity and registered declarations. This link will be placed on the product card. If the products being sold are not subject to mandatory confirmation of conformity, the owner of the aggregator must provide the seller with the technical ability to provide this information in the product description, and the consumer must be able to read it. The specified requirements do not apply to used goods and cases where the purchase and sale agreement is concluded in a retail facility where consumers are provided with the opportunity to familiarize themselves with information on mandatory confirmation of conformity of goods.

Amendments have been made to the Law on the Protection of Citizens' Health from the Effects of Second-Hand Tobacco Smoke, the Consequences of Consuming Tobacco or Nicotine-Containing Products, according to which tobacco-free heating mixtures should be classified as a nicotine-containing product. The concept of such mixture has been introduced.

The decree on the special procedure for fulfilling obligations to Russian gas suppliers by foreign buyers has been adjusted. It is established that until April 1, 2025, the payment obligation is considered duly fulfilled if funds in roubles are credited to a rouble account opened by a Russian supplier with a Russian credit institution.

The Bank of Russia plans to extend a number of concessions for financial companies until 2025. Thus, professional participants in the securities market, NPFs, management companies and infrastructure organisations operating in the financial market will have the right not to disclose a number of data specified in individual decisions of the Central Bank of the Russian Federation. This, for example, information about debtors, creditors, risks and transactions, the disclosure of which will lead or may lead to the imposition of sanctions. 

The procedure for maintaining a register of results of intellectual activity created, including using artificial intelligence technologies, in the implementation of the experimental legal regime in the field of digital innovations has been determined. The register should be maintained by an entity of the experimental legal regime in electronic form. A recommended sample is provided. Removal of information from the register is not allowed.

A foreign company collected compensation from a businessman for offering counterfeit goods using the plaintiff's trademarks. The defendant's arguments on the exhaustion of exclusive rights due to the expiration of their validity period were rejected. According to an extract from the international register of WIPO trademarks, the term of their legal protection, including in Russia, has been extended until 2031. 

From now, data on the notarial cancellation of a machine-readable powers of attorney are automatically transferred to the Digital Distributed Register Platform (DDRP) of the Federal Tax Service after registration in the register of notarial acts. As before, any power of attorney, including a machine-readable one, can be cancelled by contacting a notary office. 

On December 20, 2024, the Bank of Russia decided to keep the key rate at 21% per annum. 

The rules for the issuing of permits of the Government Commission for Control over Foreign Investments have been adjusted. 

Starting from the report for the first quarter of 2025, a new form, format and procedure for filling out the VAT declaration will be introduced, as well as formats for information from the purchase and sales books (additional sheets to them), information on issued and received invoices from invoice registers.

New lists of states (territories) have been approved:

According to the amendments, non-profit organisations (except for political parties) must post their charter within 30 days from the date of their state registration. The text of the charter shall be uploaded through the personal account of the non-profit organisation on the department's website. Similarly, it will be necessary to post a new wording of the charter if amendments are made to it.