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Authorities are preparing to refine the rules for obtaining licences related to the development and production of confidential information protection tools. Key updates include stricter eligibility criteria: legal entities managed by foreign nationals, as well as individual businessmen with foreign citizenship, will be prohibited from engaging in this activity.
The provisions of the law on the National System for Confirmation of Pending Delivery of Goods apply to goods imported into Russia from the EAEU countries by road transport. The decision on their application to goods transported by other modes of transport may be taken by the Government of the Russian Federation.
Large accredited IT companies are required to ensure that they have at least one agreement with a higher education institution to assist in the implementation of educational programs for training IT specialists in order to undergo the scheduled accreditation confirmation procedure.
On April 14, 2026, the State Duma adopted in the first reading a draft law introducing administrative liability for violations of the requirements applicable to individuals engaged in digital currency mining (including participants in mining pools) and/or operators of mining infrastructure.
Ministry of Finance has developed FSBU 10/2026 ‘Expenses’, which will be applied starting from the 2027 financial reporting instead of the current PBU 10/99 ‘Organisation's Expenses’.
Amendments to the Criminal Code regarding criminal liability for unlawful interference with critical information infrastructure of the Russian Federation have been adopted.
Amendments are being developed to clarify restrictions on conducting activities related to the technical protection of sensitive information. Specifically, legal entities managed by individuals with foreign citizenship, as well as individual entrepreneurs with foreign citizenship, will be prohibited from engaging in such activities.
From September 1, 2026, it will not be allowed to set a probationary period for women with children under three years of age when applying for a job. Currently, this ban only applies to women with children under one and a half years old.
IFRS 18 establishes requirements for the presentation and disclosure of information in general purpose financial statements to ensure that such statements provide relevant information that faithfully represents an entity’s assets, liabilities, equity, income and expenses.
The launch of the National Goods Supply Confirmation System (SPOT) in pilot mode has been postponed. The system, which will initially apply to goods imported by road from EAEU member states, will now commence on July 1, 2026, instead of the previously scheduled date, that is April 1, 2026.
A bilateral intergovernmental agreement between Russia and Saudi Arabia on the mutual abolition of visa requirements will enter into force on May 11, 2026.
Upon confirmation of accreditation, large IT companies receiving benefits must enter into agreements with colleges and universities to facilitate the training of IT specialists. Rules for concluding, implementing, and evaluating the results of such agreements have been established.
Until July 1, 2026, foreign buyers of Russian gas can pay for its supplies in roubles not only through Gazprombank, which is authorised for these operations, but also through other Russian banks in which the supplier has opened a corresponding account.
The Ministry of Finance reports that updated rules for money transfers will come into force on April 1.
The following IFRS documents are being put into effect in Russia:
Amendments to IFRS 9 “Financial Instruments” address the recognition and derecognition of financial assets or financial liabilities, and the classification of financial assets.
The Federal Service for Surveillance in Healthcare reports that annually, no later than April 1, manufacturers or importers of drugs must submit to the agency a test report for a drug that entered into civil circulation during the previous calendar year in accordance with the registration certificate (for one batch of a trade name, taking into account the dosage form of one dosage).
On March 20, 2026, the Bank of Russia decided to lower the key rate by 50 bps to 15% per annum.
The Bank of Russia has extended restrictions on outbound transfers of funds by non-residents from hostile countries from accounts held with Russian brokers and trust managers.
The Bank of Russia recommends that banks proactively contact clients - without waiting for inquiries - after suspending transactions or remote banking services under cybersecurity and anti-money laundering legislation.
The Russian Government has supplemented the action plan for the implementation of the Strategy of State Policy of Russia in the Area of Consumer Rights Protection for the Period up to 2030. Among other things, a dispute resolution mechanism will be created that provides for subsidiary liability of the marketplace operator in the event that a consumer purchases a product of inadequate quality from a foreign seller.
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