Monitoring of the Federal Legislation dated 16.03.2026

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

Order of the Federal Tax Service No. ED-7-14/728@ of August 18, 2025, - on approval of the Specifics of accounting with tax authorities for individuals that are foreign nationals or stateless persons

Resolution of the Board of the Eurasian Economic Commission No. 6 of January 28, 2026, - on establishing the import customs duty rate of the Common Customs Tariff of the Eurasian Economic Union for aniline and its salts

Decision of the Government of the Russian Federation No. 55 of January 28, 2026 - on the Procedure for conducting certification, re-certification, as well as early termination of a qualification certificate, and also maintaining a Register of certified persons authorised to design fire safety equipment for commissioned buildings and facilities

Order of the Ministry of Economic Development of the Russian Federation No. 3 of January 12, 2026 - on wstablishing a deflator coefficient for water tax rates for 2026

Order of the Ministry of Economic Development of the Russian Federation No. 43 of January 23, 2026 - on deflator coefficients for the mineral extraction tax rate for coal mining

Decision of the Government of the Russian Federation No. 30 of January 23, 2026 - on approval of the indexation coefficient for payments, benefits, and compensations in 2026

Information from the Ministry of Economic Development of the Russian Federation, dated January 29 2026 - on deflator coefficients for the mineral extraction tax rate for coal mining for the first quarter of 2026

Order of the Federal Tax Service No. ED-7-14/1081@ of December 12, 2025 - on amendments to Order of the Federal Tax Service No. ED-7-14/1125@ of December 11, 2024: the format for submitting bank account information to tax authorities has been adjusted

Order of the Federal Tax Service No. ED-7-14/728@ of August 18, 2025 - on approval of the Specifics of accounting with tax authorities for individuals that are foreign nationals or stateless persons

Resolution of the Board of the Eurasian Economic Commission No. 6 of January 28, 2026 - on establishing the import customs duty rate of the Common Customs Tariff of the Eurasian Economic Union for aniline and its salts

Federal Law No. 6-FZ of January 30, 2026, - on ratification of the Agreement between the Russian Federation and the Republic of Nicaragua on Mutual Protection of Citizens from Abuses in the Sphere of International Justice

Federal Law No. 7-FZ of January 30, 2026 - on ratification of Agreements between the Government of the Russian Federation and the Government of the Republic of Belarus on Enforcing the Terms of the First Russian-Belarusian Intergovernmental Agreements

Federal Law No. 4-FZ of January 30, 2026 - on ratification of the Protocol Amending the Convention on the Authorization of Assistance and Legal Relations in Civil, Family, and Criminal Matters of October 7, 2002

Direction of the Bank of Russia No. 7183-U of September 24, 2025 - on amendments to Regulations of the Bank of Russia No. 534-P of February 24, 2016 on the Admission of Securities to Organized Trading

Resolution of the Council of the Eurasian Economic Commission No. 124 of December 5, 2025 - on the labelling of certain types of perfumery and cosmetic products, personal hygiene items, and household chemicals for identification purposes

Federal Law No. 8-FZ of January 30, 2026, - on ratification of the Protocol Amending the Treaty on the Eurasian Investment Union of May 29, 2014: the procedure for regulating procurement, crediting, and distributing customs duties to be adjusted

Review of the Constitutional Court of Russia, dated January 29, 2026 - review of cases of the Constitutional Court of the Russian Federation for 2025 contains an analysis of court decisions in various categories of cases, demonstrating the application of constitutional norms and norms in specific institutions

Decision of the Government of the Russian Federation No. 78 of January 31, 2026 on the introduction of a temporary ban on the export of certain types of fuel from the Russian Federation

Decision of the Government of the Russian Federation No. 67 of January 29, 2026 on amending certain acts of the Government of the Russian Federation - Experimental labelling of certain types of products has been extended

Decision of the Board of Directors of the Bank of Russia dated January 30, 2026 on the establishment of macroprudential limits in relation to certain types of consumer and mortgage loans

Decision of the Board of Directors of the Bank of Russia dated January 30, 2026 - From March 1, lending conditions for companies with high debt burdens will become tougher

Order of the Federal Tax Service No. ED-7-21/1224@ of December 18, 2025 - The form for transferring real estate information from the Russian Registration Authority to tax authorities has been updated.

Federal Law No. 15-FZ of January 30, 2026 on amending Article 217 of Part Two of the Tax Code of the Russian Federation - The conditions for exemption from personal income tax on income from the sale of securities have been revised

Federal Law No. 12-FZ of January 30, 2026 on amending the Land Code - Russia has simplified the land redistribution procedure

Federal Law No. 11-FZ of January 30, 2026 on ratification of the Agreement between the Russian Federation and the Republic of the Union of Myanmar on the mutual protection of citizens from abuses in the sphere of international justice

Resolution of the Constitutional Court of the Russian Federation No. 4-P of February 3, 2026 in the case of verifying the constitutionality of Articles 2 and 3 of the Law of the Russian Federation on the Right of Citizens of the Russian Federation to Freedom of Movement, Choice of Place of Stay and Residence within the Russian Federation, as well as Items 3, 12 and 14 of the Rules for Registration and De-registration of Citizens of the Russian Federation at the Place of Stay and Place of Residence within the Russian Federation - The Constitutional Court has permitted registration at the place of stay in apartments

Order of the Federal Tax Service No. ED-7-3/1226@ of December 18, 2025 on approval of the application form for obtaining a patent, the procedure for filling it out, and the format for submitting an application for obtaining a patent in electronic form

Information of the Ministry of Economic Development of the Russian Federation dated February 4, 2026 on the average price level of Urals crude oil for January 2026

Order of the Federal Tax Service No. ED-7-21/1238@ of December 22, 2025 on approval of the form, the procedure for filling it out, the format and procedure for submitting information provided for in Item 19 of Article 396 of the Tax Code of the Russian Federation in electronic form

Decision of the Government of the Russian Federation No. 75 of January 31, 2026 on approval of the Rules for marking furs with identification means and the specifics of implementing a state information system for monitoring the circulation of goods subject to mandatory marking with identification means, in relation to furs

Order of the Ministry of Transport of the Russian Federation No. 414 of November 25, 2025 on approval of the Federal Aviation Regulations "Procedure for the Implementation of Radio Communications During Air Traffic Services Within the Territory of the Russian Federation"

Resolution of the Constitutional Court of the Russian Federation No. 5-P of February 6, 2026 in the case of verifying the constitutionality of Article 300 of the Labour Code of the Russian Federation - The Constitutional Court has ordered the elimination of a gap in the rules for compensation for overtime when an employee is dismissed before the end of their shift.

Decree of the Government of the Russian Federation No. 99 of February 7, 2026, - on amendments to certain acts of the Government of the Russian Federation on State Regulation of the Production, Processing, and Circulation of Precious Metals and Precious Stones: the list of documents required for testing, analyzing, and hallmarking jewelry has been adjusted

Order of the Federal Tax Service No. ED-7-3/1276@ of December 26, 2025 - on approval of the Form, Completion Procedure, and Electronic Submission Format of the Unified (Simplified) Tax Return

Order of the Federal Tax Service No. ED-7-3/1275@ of December 26, 2025 - on approval of the Application Form for Loss of the Right to Use the Patent Taxation System and the Format for Its Electronic Submission

Order of the Ministry of Construction, Housing, and Utilities of the Russian Federation No. 856/pr of December 29, 2025 - on approval of the Procedure for information interaction between a resource supply organisation, a regional operator for solid municipal waste management, an entity managing apartment buildings, an entity providing services, and performing maintenance and repair work on the common property of owners of premises in apartment buildings, and a specialised non-profit organisation carries out activities aimed at ensuring the implementation of major repairs of common property in apartment buildings, with owners and users of premises in apartment buildings and residential buildings using the state housing and utilities information system and a multifunctional information exchange service created in accordance with Federal Law No. 156-FZ of June 24, 2025, on the Creation of a Multifunctional Information Exchange Service and Amendments to Certain Legal Acts of the Russian Federation

Order of the Ministry of Construction, Housing, and Utilities of the Russian Federation No. 48/pr of January 30, 2026 - on approval of the Procedure for submitting to the Ministry of Construction, Housing, and Utilities of the Russian Federation an application for a subsidy for the relevant year and planning period from the federal budget to the budgets of the constituent entities of the Russian Federation within the Siberian and Far Eastern Federal Districts for the replacement of outdated heating equipment with modern, energy-efficient, and environmentally safe heating equipment of domestic origin, the Forms for the said application, and the Form for the heating system modernisation plan

Order of the Ministry of Culture of the Russian Federation No. 2503 of December 29, 2025, - on approval of the procedure and cases for issuing opinions on the presence of materials discrediting traditional Russian moral values and/or promoting the denial of such values in films in respect of which no distribution certificate has been issued, or on refusing to issue such opinions

Decision of the Government of the Russian Federation No. 83 of February 2, 2026, - amendments to certain acts of the Government of the Russian Federation: the ERA-GLONASS system operator shall transmit information on unmanned aerial vehicle (drone) flights to government agencies

Order of the Ministry of Transport of the Russian Federation No. 402 of November 19, 2025 - on establishing the procedure for determining the initial (maximum) contract price, the price of a contract concluded with a single supplier (contractor, performer), the initial price of a unit of goods, work, service when conducting proceurements in the field of regular transportation of passengers and baggage by road and urban ground electric transport

Federal Law No. 22-FZ of February 11, 2026, - on amendments to Article 13.2 of the Federal Law 'On Civil Status Acts': courts (judges) will be able to obtain information on state registration of civil status acts contained in the Unified State Register of Civil Registry Offices through interagency cooperation, as well as upon request.

Resolution of the Constitutional Court of the Russian Federation No. 6-P of February 11, 2026, - on the case concerning the review of the constitutional validity of Articles 3, 45, and Part 3 of Article 108 of the Code of Administrative Procedure of the Russian Federation in connection with the complaint of the autonomous non-commercial organisation 'Center for Pricing Monitoring and Control': the Constitutional Court ordered the establishment of criteria for court-ordered reductions in payments to expert organizations.

Federal Law No. 18-FZ of February 11, 2026, - on amendments to Parts One and Two of the Tax Code of the Russian Federation: the procedure for enjoying tax benefits for participants in preferential regimes has been amended.

Federal Law No. 20-FZ of February 11, 2026, - on amendments to Article 17.1 of the Federal Law 'On the Protection of the Rights and Legitimate Interests of Individuals in the Collection of Overdue Debt and on Amending the Federal Law 'On Microfinance Activities and Microfinance Organizations': banks and microfinance organisations will report on debt collection

Review of court practice on administrative cases challenging regulatory legal acts of constituent entities of the Russian Federation establishing additional social support measures for participants in the special military operation and their family members (approved by Resolution of the Presidium of the Supreme Court of the Russian Federation No. 2A/2026 of February 11, 2026): the regions are not entitled to narrow the range of recipients of regional benefits for participants in the special military operation compared with the provisions of federal laws.

List of instructions following the meeting of the State Council (approved by the President of the Russian Federation on 10 February 2026): the President of the Russian Federation has issued a number of instructions aimed at improving workforce training for the Russian economy.

List of instructions following the meeting of the Council for the Implementation of State Demographic and Family Policy (approved by the President of the Russian Federation on February 10, 2026): the President has issued a number of instructions in the field of demographic and family policy.

Order of the Federal Tax Service No. ED-1-21/1@ of January 12, 2026, - on approval of the Form, the Procedure for Completing It, the Format, and the Procedure for Submitting in Electronic Form the Information Specified in Item 18-1 of Article 396 of the Tax Code of the Russian Federation: the form, format, and procedure for completing information entered into the Unified Federal State Information System on agricultural land and land used or allocated for agriculture as part of other land categories have been approved, as well as on the actual use of agricultural land plots or land within agricultural use zones in populated areas for agricultural production.

Order of the Federal Tax Service No. ED-1-21/2@ of January 12, 2026, - o approval of the Form of Explanations from a Taxpayer Organisation (or Its Separate Subdivision) in Connection with a Received Message on the Amounts of Transport Tax, Corporate Property Tax, and Land Tax (Advance Tax Payments) Assessed by the Tax Authority, the Procedure for Completing It, and the Format for Submitting Such Explanations in Electronic Form

Information of the Ministry of Economic Development of the Russian Federation dated February 13, 2026 on average prices for the past tax period for the relevant types of hydrocarbon raw materials extracted from a new offshore hydrocarbon raw material field, for the period from January 1 to January 31, 2026

Decision of the Government of the Russian Federation No. 100 of February 7, 2026 on amending certain acts of the Government of the Russian Federation - The rules for recognising IFRS and international auditing standards for application in Russia have been adjusted.

Decision of the Government of the Russian Federation No. 128 of February 12, 2026 on amending Decision of the Government of the Russian Federation No. 1937 of December 30, 2019 - The requirements for the use of animals for cultural and entertainment purposes and for their maintenance have been extended until March 1, 2032

Resolution of the Constitutional Court of the Russian Federation No. 7-P of February 17, 2026 in the case of verifying the constitutionality of Items 3 and 4 of Article 26.1 of the Law of the Russian Federation on the Protection of Consumer Rights - The Constitutional Court has protected the right of buyers from remote areas to conveniently return goods purchased online.

Direction of the Bank of Russia No. 7219-U of October 28, 2025 on amending of the Bank of Russia No. 757-P of April 20, 2021 - The Bank of Russia has ordered non-credit financial companies to strengthen information security

Information Letter of the Bank of Russia No. IN-08-43/2 of February 17, 2026 on strengthening control over the availability of consent from legal representatives of minor clients when they open bank accounts

Order of the Ministry of Culture of the Russian Federation No. 226 of February 9, 2026 on the procedure for interaction between the Ministry of Culture of the Russian Federation and the Federal Service for Supervision of Communications, Information Technology, and Mass Media in the context of issuing conclusions on the presence of materials discrediting traditional Russian spiritual and moral values in films

Information of the Federal Tax Service dated February 18, 2026 - The procedure for paying insurance premiums for heads of commercial organisations in 2026 has been clarified

Decision of the Government of the Russian Federation No. 139 of February 14, 2026 on approval of the Regulations on the national digital transport and logistics platform of the Russian Federation "GosLog"

Decision of the Government of the Russian Federation No. 161 of February 19, 2026 on amending Decision of the Government of the Russian Federation No. 1944 of November 21, 2023 - The list of cases in which marked goods cannot be sold at retail has been expanded

Decision of the Government of the Russian Federation No. 139 of February 14, 2026, - on approval of the Regulations on the National Digital Transport and Logistics Platform of the Russian Federation 'GosLog'

Order of the Ministry of Transport of the Russian Federation No. 41 of January 30, 2026, - on determining the number of categories of transport infrastructure facilities, the Criteria for categorising transport infrastructure facilities, and their quantitative indicators, by mode of transport: new rules for categorising transport infrastructure facilities have been established to replace the Rules, issued in 2020.

Order of the Federal Tax Service No. ED-1-21/27@ of January 19, 2026, - on approval of the application Form for the issuance of a notification of the amounts of transport tax, corporate property tax, and land tax (advance payments of taxes) calculated by the tax authority, the Procedure for completing it, and the Format for submitting such application in electronic form, which means proactive taxation of organisational property and the option to request calculations using the new form.

Order of the Ministry of Digital Development, Communications, and Mass Media of the Russian Federation No. 1246 of December 25, 2025 - on approval of the Procedure for cfreating and maintaining a List of significant Russian software developers

Federal Law No. 42-FZ of February 20, 2026 - amendments to the Tax Code. Expenses under targeted training contracts for the needs of an organisation reduce the tax base for the unified agricultural tax. It is clarified that the contract must provide for at least three years of work in accordance with the acquired qualification (previously - in the specialty).

Federal Law No. 44-FZ of February 20, 2026 - amendments to Article 7 of the Federal Law on Countering the Legalization (Laundering) of Criminally Obtained Incomes and the Financing of Terrorism and the Federal Law on the National Payment System: the amendments prohibit banks from instructing payment agents to conduct identification of citizens.

Information Letter of the Bank of Russia No. IN-02-28/5 of February 20, 2026, - concerning Direction of the Bank of Russia No. 7183-U: amendments to the Procedure for admitting securities to organised trading came into force on February 10, 2026. Trading organisers are now required to label securities of issuers that disclose more information than required by government regulations. So, securities labelling will help investors understand issuers

Information from the Ministry of Economic Development of the Russian Federation, dated February 20, 2026 - on the rates of export customs duties on oil and certain categories of goods produced from oil for the period from March 1 to March 31, 2026

Order of the Ministry of Digital Development, Communications and Mass Media of the Russian Federation No. 1172 of December 15, 2025 - on approval of the Administrative Regulations of the Ministry of Digital Development, Communications and Mass Media of the Russian Federation for the provision of the public service "State accreditation of Russian organisations operating in the field of information technology"

Letter of the Federal Tax Service No. BS-36-11/1367@ of February 24, 2026 - on the control ratios of the indicators of the insurance premium calculation form: on December 22, 2025, the Federal Tax Service published an updated recommended insurance premium calculation form for certain taxpayers; the control ratios for its indicators are provided.

Federal Law No. 43-FZ of February 20, 2026, - on amendments to the Federal Law 'On State Regulation in the Field of Genetic Engineering Activities' and Article 2 of the Federal Law 'On Amendments to the Federal Law 'On State Regulation in the Field of Genetic Engineering Activities': transfer of human genetic data abroad is restricted

Federal Law No. 37-FZ of February 20, 2026, - on amending Article 341.2 of the Labour Code of the Russian Federation: Rostekhnadzor is supposed to compile a list of hazardous jobs for which it is prohibited to provide personnel.

Decision of the Government of the Russian Federation No. 158 of February 19, 2026 - on the establishment of types of other income that individuals included into the list of organisations and individuals with respect to whom there is information on their involvement in extremist activity or terrorism are entitled to obtain and spend

Federal Law No. 28-FZ of February 20, 2026, - on ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of the Union of Myanmar on the Promotion and Protection of Investments: the Agreement with Myanmar on the promotion and protection of investments has been ratified.

Federal Law No. 24-FZ of February 20, 2026, - on amendments to the Code of the Russian Federation on Administrative Offences: as part of improving self-regulation in the construction industry, the liability of self-regulating organisations is being increased. Administrative liability is being introduced for SROs in the field of engineering surveys, architectural and construction design or construction, reconstruction, major repairs, demolition of capital construction projects and their officials for certain violations.

Information Letter of the Bank of Russia and the Federal Antimonopoly Service No. IN-018-59/4/AT/13934/26 of February 20, 2026 - on the interaction of credit institutions and insurance organisations, as well as foreign insurance organisations, and on informing borrowers of the compliance of an insurance agreement with the requirements of a credit institution

Order of the Federal Tax Service No. ED-1-21/45@ of January 23, 2026 - on approval of the Form, the Procedure for completing it, the Format, and the Procedure for submitting information in electronic form, specified in Item 7-2 of Article Article 362 of the Tax Code of the Russian Federation

Information from the Federal Service for Control of Alcohol and Tobacco Markets, dated February 26, 2026, - on the elimination of the possibility of submitting documents in hard copy

Order of the Ministry of Transport of the Russian Federation No. 15 of January 15, 2026, - on approval of the Aircraft Movement Reporting Table in the Russian Federation

Decision of the Government of the Russian Federation No. 190 of February 26, 2026, - on the Procedure for maintaining the Register of Integrated Environmental Permits

List of Instructions following the meeting on the development of autonomous systems (approved by the President of the Russian Federation on February 26, 2026) - the President has instructed to accelerate the implementation of autonomous systems in various economic sectors, as well as to ensure the creation of a communications solution suite (including satellite constellations, ground infrastructure, and onboard signal receivers and transmitters) used for the control, monitoring, tracking, identification, and positioning of autonomous systems

Letter of the Federal Tax Service No. SD-36-3/1314@ of February 20, 2026, - on new control ratios to the 2026 VAT return: the Federal Tax Service has defined additional control ratios for VAT return. From March 29, 2026, a revised VAT return form and format will be in effect. Among other things, the changes reflect an increase in the tax rate to 22%, a reduction in the income thresholds for payers of the simplified tax system and patent tax system, above which VAT liability arises.

Decision of the Government of the Russian Federation No. 205 of February 28, 2026 on amending certain acts of the Government of the Russian Federation - The experiment on labelling meat products is being replaced by mandatory labelling.

Decision of the Government of the Russian Federation No. 203 of February 28, 2026 on amending Decision of the Government of the Russian Federation No. 678 of May 27, 2024 - The procedure for labelling non-alcoholic beer has been clarified

Decision of the Government of the Russian Federation No. 193 of February 26, 2026 on amending certain acts of the Government of the Russian Federation - The licensing procedure for certain types of activities in water transport has been clarified

Resolution of the Council of the Eurasian Economic Commission No. 16 of January 30, 2026 on amending the Combined Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union - Imported carpet fabric will become cheaper

Resolution of the Council of the Eurasian Economic Commission No. 13 of January 30, 2026 on amending the Combined Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union - A tariff exemption has been established for imported materials for processing in the chemical industry

Order of the Federal Service for Financial Monitoring No. 13 of January 26, 2026 on determining the amount of a transaction with cash and (or) non-cash funds carried out under a real estate transaction, above which such a transaction is subject to mandatory control, and establishing the deadline for the start of submitting information on such a transaction

Resolution of the Constitutional Court of the Russian Federation No. 11-P of March 3, 2026 in the case of verifying the constitutionality of Article 1084, Items 1 and 2 of Article 1089 of the Civil Code of the Russian Federation, as well as Part 9 of Article 12 of the Federal Law on Social Guarantees for Employees of Certain Federal Executive Bodies and Amendments to Certain Legislative Acts of the Russian Federation - The Constitutional Court has announced the timing of indexation of the lump sum payment in the event of the death of an employee of the Federal Penitentiary Service and other agencies in the line of duty

Order of the Government of the Russian Federation No. 403-r of March 3, 2026 - A list of technical equipment for private security activities has been compiled

Decision of the Government of the Russian Federation No. 210 of March 2, 2026 on amending Decision of the Government of the Russian Federation No. 1638 of November 28, 2024 - The possibilities of applying the federal investment tax deduction have been expanded for groups of companies

Decree of the President of the Russian Federation No. 134 of March 4, 2026 on amending Decree of the President of the Russian Federation No. 1103 of December 24, 2024 - The specifics of state registration of legal entities and real estate transactions in new regions have been clarified

Order of the Federal Tax Service No. ED-1-3/57@ of January 29, 2026 on approval of the form, the procedure for filling it out and the format for submitting a tax return on gambling business tax in electronic form

Information of the Ministry of Economic Development of the Russian Federation dated March 5, 2026 on the average price level of Urals crude oil for February 2026

Information of the Bank of Russia dated March 6, 2026 the Bank of Russia has maintained restrictions on the withdrawal of foreign currency cash for another six months, until September 9, 2026

Decision of the Board of Directors of the Bank of Russia dated February 27, 2026 - The ban on charging citizens a commission for withdrawing foreign currency from accounts or deposits has been maintained for another six months

Resolution of the Constitutional Court of the Russian Federation No. 12-P of March 5, 2026 in the case of verifying the constitutionality of Item 1 of Article 90 and part one of Article 128 of the Tax Code of the Russian Federation

The Constitutional Court has prohibited tax authorities from questioning taxpayers as witnesses regarding their own activities

Order of the Pension and Social Insurance Fund of the Russian Federation No. 1330 of October 21, 2025, - on approval of the Procedure and Form for Submitting Information by Banks (Other Credit Institutions) in Respondence to Requests from Territorial Offices of the Pension and Social Insurance Fund of the Russian Federation

Federal Law No. 55-FZ of March 8, 2026, - on amending Articles 2 and 3 of the Law of the Russian Federation 'On the Right of Citizens of the Russian Federation to Freedom of Movement, Choice of Place of Stay and Residence within the Russian Federation': searching for people through the Ministry of Internal Affairs has been simplified.

Federal Law No. 49-FZ of March 8, 2026, - on amending Article 108 of the Air Code of the Russian Federation: mobilised personnel, contract soldiers, and volunteers will receive refunds for air tickets in the event of an involuntary cancellation of their flight.

Federal Law No. 54-FZ of March 8, 2026, - on amendments to the Federal Law 'On the Development of Small and Medium-Sized Entrepreneurship in the Russian Federation': the Ministry of Industry and Trade is vested with the authority to establish requirements for export support centers when implementing state programs (subprograms) of the Russian Federation; it should determine the procedure for monitoring over compliance by export support centers with requirements and prepare proposals for methodological recommendations on the export activities of small and medium-sized businesses.

Federal Law No. 46-FZ of March 8, 2026, - on amending Articles 11.31 and 23.36.1 of the Code of the Russian Federation on Administrative Offences: administrative penalties for transporting passengers and baggage in taxis without life, health, and property insurance have been mitigated.

Federal Law No. 50-FZ of March 8, 2026, - on amending Article 464 of the Criminal Procedure Code of the Russian Federation: foreign contract soldiers will not be extradited upon international requests from law enforcement agencies.

Federal Law No. 51-FZ of March 8, 2026, - on amending the Federal Law 'On the Procedure for Implementing Foreign Investments in Economic Entities of Strategic Importance for Ensuring National Defence and State Security,' and some other legal acts: Russia will tighten controls over foreign investments in strategic companies.

Information statement of the Federal Financial Monitoring Service (Rosfinmonitoring) dated March 6, 2026 - to the attention of organisations and individual businessmen engaged in intermediary services in transactions for the purchase and sale of real estate

Information statement of the Federal Antimonopoly Service, dated March 10, 2026 - explanations are provided by the Federal Antimonopoly Service concerning the agency’s position in terms of the enforcement of advertising legislation

Information statement of the Ministry of Economic Development of the Russian Federation, dated March 12, 2026 - on average prices for the previous tax period for the corresponding types of hydrocarbon raw materials produced at a new offshore hydrocarbon field, for the period from February 1 to February 28, 2026

Order of the Ministry of Transport of the Russian Federation No. 4 of January 12, 2026 - amendments to the Rules for the Transportation of Passengers, Baggage, and Cargo Baggage by Rail (approved by Order of the Ministry of Transport of the Russian Federation No. 352 of September 5, 2022 No. 352)

Order of the Federal Tax Service No. ED-1-3/69@ of February 5, 2026 - amendments to the Appendix to Order of the Federal Tax Service No. KV-7-3/234@ of March 30, 2021: The procedure for filling in the tax return on additional profit from hydrocarbon extraction has been adjusted.

Order of the Government of the Russian Federation No. 459-r of March 10, 2026 - for outbound tour operators, the deadline for paying contributions to the personal liability fund for 2025 and the first quarter of 2026 has been moved from April 15 to June 15, 2026.

Order of the Government of the Russian Federation No. 458-r of March 10, 2026 - outbound tour operators can use the personal liability fund to refund tourists for cancelled tours to countries in the Middle East.

Decision of the Constitutional Court of the Russian Federation No. 14-P of March 13, 2026, - on the case of reviewing the constitutionality of Part 1.3-3 of Article 32.2 of the Code of the Russian Federation on Administrative Offences and Item 1 of Article 40.1 of the Budget Code of the Russian Federation in connection with the complaint of Grammy-A Limited Liability Company: the Constitutional Court has clarified the rules for refunding half of a fine if it is fully paid within the grace period.

Information Letter of the Bank of Russia No. IN-02-59/8 of March 11, 2026, - on the participation of a board of directors (supervisory board) of financial institutions in issues related to compliance with the rights of financial products' consumers

Decision of the Constitutional Court of the Russian Federation No. 13-P of March 12, 2026, - on reviewing the constitutionality of Item 1 of Article 1362 of the Civil Code of the Russian Federation in connection with complaints of Sanofi Russia Joint-Stock Company and Vertex Pharmaceuticals Incorporated: the Constitutional Court clarified the conditions for granting a compulsory licence for pharmaceuticals. The licensee's scope of action based on market demand and the licensee's ability to ensure the required product quality shall be established by the court. The licence shall terminate once the market demand is satisfied and the right holder is ready to ensure product supply.