The Government has reduced to zero the amount of mandatory repatriation and sale of foreign currency earnings by Russian exporters. 

Foreign investors who invest in the Russian financial market under the new rules will be able to transfer funds abroad from In-type accounts. In relation to these investors (foreign persons acting in their interests), restrictions on the return of funds abroad that are recorded in In-type accounts with Russian brokers and trust managers are lifted.

From 2026, a universal transfer document will be used to confirm the shipment of goods, the performance of work or the provision of services. The formats of documents on the transfer of goods during trade operations and the transfer of results of work (services) will become invalid. 

The Russian Government has approved the list of software that must be pre-installed on electronic devices in 2026. The list now includes the Max digital platform, which will replace VK Messenger, present on the list since 2023.

From January 1, 2026, certain industry accounting standards approved by the Bank of Russia for non-credit financial institutions will cease to apply. The following fields to be concerned:

The Federal Accounting Standard "Income" has been approved. It will apply starting with the accounting (financial) statements for 2027. However, organisations may decide to apply the standard before the specified date.

From September 1, 2025, the fine for failure to give priority to an ambulance with a blue flashing light and a special signal turned simultaneously will be set as 7.5 to 10 thousand roubles, while the alternative punishment is provided in the form of deprivation of rights for a period of from six months to one year.

The Government has adjusted the rules for providing state guarantees to support the export of industrial products (goods, works, services). Such state guarantees will be provided in 2025 as well - to ensure the fulfilment of obligations of Russian exporters, the deadline for fulfilment of which falls after January 1, 2028.

The President instructed the Government to ensure a reduction in greenhouse gas emissions by 2035 to 65-67% relative to the 1990 level, taking into account the maximum possible absorption capacity of forests and other natural ecological systems and subject to the sustainable and balanced socio-economic development of Russia, its non-discriminatory access to equipment and technologies necessary to reduce (prevent) emissions and (or) increase their absorption.

Until September 1, 2030, it is permitted to use the words "biodynamic", "biological", "ecological", "environmentally friendly", "green" or words with similar meanings, or their abbreviations, or the designations "eco", "bio" when individualising products and their manufacturers in the absence of confirmation of compliance with the requirements for organic products.

According to the decree of the President issued in July 2025, foreign investors have access to deposits in Russian credit institutions, securities both at organised trading in the unaddressed mode and at the initial placement, as well as instruments of the organised futures market. However, in order to acquire assets, a foreigner needs to open an "In" account. 

Amendments have been made to the Law on the specifics of regulating corporate relations in business entities that are economically significant organisations. 

The service for creating machine-readable electronic documents has been supplemented with a new feature. From now, users can sign electronic invoices and universal transfer documents with a mobile signature.

Information that the MAX messenger will be mandatory for signing electronic documents is not true. 

In particular, the Russian Ministry of Digital Development explained that this only concerns signing documents in Gosklyuch. Anyone who previously signed documents in other services using tokens and physical media can continue to do so. 

The law does not envisage that all documents for signing in Gosklyuch will necessarily be sent to MAX. It is implied that the infrastructure will be used. This may also be notifications about documents received in Gosklyuch. 

It is also not necessary to send applications from Gosuslugi for signature in Gosklyuch using MAX. The same applies to departmental documents. 

From August 1, 2025, subscribers of Russian telecom operators can opt out of receiving any SMS mailings, but from September 1, 2025 - also from cold calls. 

On July 25, 2025, the Bank of Russia decided to cut the key rate by 200 bps, to 18% per annum. 

Residents must submit the following information to the Bank of Russia: 

The Bank of Russia has approved the methodologies of two credit rating agencies for assigning non-credit ratings to ordinary shares. This is a new product on the market that represents the fair value assessment of companies. It will serve as an additional reference point for investors when taking investment decisions. 

On July 22, 2025, the State Duma adopted in the second and third readings amendments to the Law on the Specifics of Regulating Corporate Relations in Business Entities Classified as Economically Significant Organisations.

The fee for certifying real estate gift agreements between family members or close relatives has been reduced by 50%. This applies to spouses, parents and children (including adoptive parents and adopted children), grandparents and grandchildren, as well as full and half siblings.

On September 1, 2025, a law concerning financial and commodity benchmarks and their administrators comes into force. Benchmark administrators must be included into a special register. The procedure for maintaining this register has been established.

It is planned to update the procedure for banks to notify the territorial body of the Social Fund of Russia about the opening, closing or change of the details of the company or entrepreneur's account in electronic form at its location.

Amendments have been made to the Rules for paying and collecting a car recycling fee on wheeled vehicles (chassis) for which the fee is paid.

On July 18, amendments to the Code of Administrative Offences of the Russian Federation came into force, providing for a significant increase in the fine for failure to comply with a legal requirement of a police officer, customs official or official of the Federal Transportation Inspection Service to stop a vehicle. The penalty for this violation will increase more than 10 times - from the current 500-800 roubles to 7,000-10,000 roubles.

From August 1, 2025, amendments to be made to the laws on JSC and LLC. JSC and LLC will be able to have another business entity consisting of one person as the sole founder (shareholder). 

On July 18, 2025, the Agreement between Russia and Oman on mutual abolition of visa requirements, signed in Moscow on April 22, 2025, comes into force. 

It is planned to improve the qualification requirements for heads of risk management services, internal audit and internal control of credit institutions, auditors of insurance organisations, officials responsible for the implementation of the risk management system and controllers of NPFs, controllers of the management company of investment funds, mutual funds and NPFs, and also to update the procedure for the sending of notifications to the Bank of Russia concerning the appointment of such officials and their dismissal from office.

On July 8, 2025, the State Duma adopted a law extending the validity period of the unified electronic visa to 120 days. Currently, the period is sixty days. The permitted period of stay in Russia for a foreigner on this visa will increase from 16 to 30 days. 

On July 10, 2025, the State Duma adopted a law reducing by 50% the fee for certifying real estate gift agreements between family members or close relatives - spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half siblings. 

Amendments to the Personal Data Law introduce a requirement that consent for the processing of personal data must be executed separately from any other information and/or documents that the data subject confirms and/or signs.

Relevant amendments have been made to the Civil Code of the Russian Federation. They enter into force on August 1, 2025.

This refers to cases when a road traffic accident is documented without the involvement of police officers, but the drivers have disagreements regarding the circumstances of the incident, the nature, and the list of visible vehicle damages. In such situations, the injured party will be able to receive insurance compensation under the Europrotocol in the amount of up to 200,000 roubles.

Amendments have been made to the Russian Code of Administrative Offences (KoAP RF), introducing administrative penalties in the form of a warning or a fine for failure to submit or late submission of a greenhouse gas emissions report, as well as for the providing of knowingly false information in such reports.

On June 10, 2025, the State Duma passed in the first reading a draft law proposing an amendment to the Tax Code of the Russian Federation to provide a benefit for the notarial certification of real estate gift agreements concluded between individuals that are recognised as close relatives under family law. According to the bill, in such cases, the parties would be exempt from paying 50% of the state duty.

In Russia, it was decided to create a multifunctional information exchange service. With its help, it will be possible to sign documents, interact with government bodies or educational organisations, confirm age when purchasing goods (if required), the right to benefits, check into hotels, etc. When using the service, paper documents are not required.. 

From August 1, 2025, amendments will be made to the Civil Code, according to which banks are prohibited from concluding a bank account agreement with minors aged 14 to 18 years without the written consent of their legal representatives. The exception is persons aged 16 to 18 years who have been declared fully capable.

Russia is creating its own system of financial (commodity) indicators. This need arose, among other things, due to the departure of foreign information agencies, as a result of which Russian participants encountered difficulties in obtaining representative information necessary for concluding transactions and fulfilling obligations under them. 

Amendments to the Laws on Joint Stock Companies and limited liability Companies will come into force on September 1, 2027, according to which a ballot in electronic form or an electronic image of a completed ballot can be certified by a simple electronic signature, the key for which is obtained upon personal appearance. 

The notification procedure for commencing certain types of entrepreneurial activities is established by Federal Law No. 294-FZ of December 26, .2008. The corresponding notification is submitted before the actual performance of work or provision of services after state registration and registration with the tax authority.

The experiment on traceability of drugs and raw materials for their manufacture is planned to be extended until the end of August 2025.

In connection with the change in OKVED 2, the classification of types of economic activity by professional risk classes has been adjusted. In particular, the distribution of information and advertising by social network users, amateur and sport hunting, and the production of service robots and robotic devices are additionally included. 

July 15 is the last day for timely payment of personal income tax for 2024. This refers to those citizens who are required to submit a 3-NDFL declaration for 2024 by April 30, 2025 with the calculated amount of tax.

The Russian Ministry of Health has approved specific images illustrating the harm from consuming smokeless tobacco products. Coloured images, which will be printed at 300 dpi on each consumer package of smokeless tobacco products or on each insert sheet, show consumers decayed teeth (periodontal disease), scenes from the operating room (cancer and heart attack), and also a sad photo with the daunting caption "Impotence". All of them will be accompanied by a hotline number for help in quitting smoking.

The Ministry of Labour explained that the entry into force of Order No. 251n does not provide for the need to renew the agreement on full financial liability with employees. But at the same time, officials noted that “the provisions of the contract on full financial liability must not contradict the Labour Code of the Russian Federation” and that “if necessary, additions or amendments on full financial liability can be made to the contract by the employer". The Ministry of Labour did not provide any comments on whether such a need should be considered as a result of minor differences in the standard forms.

The Board of Directors of the Bank of Russia lowered the key rate to 20.00% per annum (by 100 basic points). It is worth reminding that since October 28, 2024, the rate has been kept at 21%.

Starting next year, tax benefits for participants in the SEZ in the Magadan Region have been cancelled: reduced rate of corporate income tax, as well as a reduction factor when calculating the mineral extraction tax. At the same time, the ban on receiving investment tax deductions has been lifted.

The Bank of Russia has launched a service that allows citizens to promptly report suspected violations of their rights by financial organisations. This information will serve as a signal for the regulator to conduct a test purchase. The service allows reporting violations even if they do not personally affect the complainant.

On June 7, 2025, amendments to the Code of Administrative Offences of the Russian Federation came into force, establishing administrative liability for violating the ban on the sale of non-alcoholic tonic beverages (including energy drinks) to minors.

Amendments to the law legalising the prescription of dietary supplements by health care professionals when providing medical care have been adopted and published.

The corresponding maximum threshold is set by law, which entered into force on May 30, 2025. Until the specified date, the maximum threshold for the amount of transfer without opening an account was not established by law.

The Government of the Russian Federation has approved regulations for mandatory labelling using identification means for the following product categories:

The Ministry of Public Health has approved new rules for storing medicines for human use. The document will replace the 2010 rules. 

From June 4, 2025, to March 1, 2026, a pilot project will be conducted to establish rapid interaction and information exchange between authorised government agencies and organisations in countering offences committed using information and communication technologies (hereinafter referred to as "offences").

From September 1, 2025 to September 1, 2031, the new procedure for conducting medical examinations for intoxication (alcohol, drugs or other toxic substances) will be in effect.. 

The requirement for certain Russian exporters to mandatorily sell a portion of their foreign currency revenue has been extended until the end of April 2026.

Anti-money laundering (AML) regulations now apply to digital rouble transactions. 

The requirements for the form and content of the initiative proposal and the program of the experimental legal regime in the area of digital innovations in the financial market, as well as the list of documents attached to the initiative proposal have been adjusted. 

In particular, the deadline for submitting an application for confirmation of registration (re-registration) of a drug has changed. This must be done no earlier than 260 (not 140) working days before the expiry of the marketing authorisation in the reference member state, but no later than the expiry date of this period. 

A list of types of economic activity in the creative industries has been compiled. These include, for example, publishing books, custom-made clothing, manufacturing folk art and crafts, software development, manufacturing games and toys, and design. 

The asset values above which the preliminary consent of the antimonopoly authority is required for certain transactions and other actions of such organisations have been redefined for financial organisations supervised by the Central Bank. 

The Ministry of Finance of the Russian Federation has prepared amendments to laws aimed at introducing licensing of the following activities in the area of production and circulation of tobacco products, nicotine-containing products and raw materials for their production:

Residents are allowed to carry out (execute) transactions (operations) that entail the emergence of ownership of real estate (except for aircraft and sea vessels, inland waterway vessels) acquired by foreign legal entities associated with unfriendly states, and (or) legal entities that are under the control of such foreign persons, regardless of their place of registration or place of their predominant business activities. 

Starting from 2025, new requirements of the Bank of Russia regarding accounting (financial) reporting have come into force for certain non-credit financial organisations, credit rating agencies, and credit bureaus.

A new list of animals prohibited from being kept will come into effect from September 1, 2025. In general, it does not change and includes poisonous snakes, large monitor lizards, snapping turtles with a shell over 30 cm, crocodiles, hyenas, elephants, primates, bears, wolves, seals, certain species of aquatic animals and birds.

Amendments have been made to the program for the development of federal accounting standards for 2022–2026, as approved by Order of the Ministry of Finance of the Russian Federation No. 23n of February 22, 2022.

Individual residents must submit reports on their foreign accounts and foreign electronic wallets for 2024 by June 2, 2025.

The requirement to repatriate export revenues has been lifted for exporters under non-resource foreign trade contracts. 

Residents are allowed to sell real estate (except for aircraft, sea vessels, and inland waterway vessels) to foreign legal entities from unfriendly countries and legal entities that are under the control of foreign persons from these countries, regardless of their place of registration and predominant activity. This also applies to the sale of real estate to a legal entity that is under the control of foreign persons from unfriendly countries, regardless of their place of registration and predominant activity, alienated by a resident who is not under the control of these foreign persons.

It was decided to create a scientific and technological centre "Phystech Valley" in Dolgoprudny (Moscow Region) under the patronage of the Moscow Institute of Physics and Technology. Areas of activity include AI, genetics, robotics, microelectronics, quantum technologies, unmanned transport technologies, and biomedical technologies. The operating procedure of the centre has been determined.

 From March 1, 2026, the procedure for coordinating economic and other activities of organisations and citizens in the territories of national parks and their protected zones has been simplified.

It is planned to establish the procedure for coordinating transactions (operations) as a result of which persons from unfriendly countries acquire ownership, possession or use of real estate for entrepreneurial activity in Russia, the right to directly or indirectly dispose of shares (shares in authorised capital) of business entities, as well as other rights that make it possible to determine the terms for managing business entities or the terms for conducting their business.

Starting from September 1, 2025, a complete ban will be in effect on the engagement of foreign agents in educational activities. This means the following:

The Government has approved new rules for recognising a website as a copy (mirror) of a blocked resource. The corresponding decision will now be made by Roskomnadzor, rather than the Ministry of Digital Development. Such document must include, among other things, the domain name of the mirror site and the details of the ruling by the Moscow City Court. The criteria for recognising a website as a copy of a blocked one remain unchanged.

An Agreement has been ratified between the Russian Government, the Bank of Russia, and the Government of Belarus, along with the National Bank of Belarus, on the exchange of information, including confidential data, in the field of financial market supervision and oversight. This includes supervision over regulated entities, cross-border institutions, and parent organisations, as well as the conduct of joint inspections and the establishment of joint supervisory colleges.

From April 1, 2025, mandatory deductions to the budget in the amount of 3% of quarterly income from the distribution of online advertising aimed at the Russian consumer have been introduced. They are aimed at supporting copyright holders of computer programs and databases, as well as the devlopment of information resources, the list of which is established by the Government of the Russian Federation. 

The list of greenhouse gases, emissions of which are subject to state recording, has been updated. The conversion factors for emissions into carbon dioxide equivalents (over a 100-year horizon) have been revised. The chemical formula has been changed for certain gases. Perfluorocyclopentene has been included into the list instead of perfluorocyclopropane.

The adopted amendments are aimed at solving the problem of a large number of multi-apartment residential buildings, the construction of which was stopped due to the bankruptcy of the developers of such facilities. The property rights to the land plots under such objects belong to the public-law company "Fund for Development of Territories" and, in accordance with the law, can be realised exclusively by auction or transferred free of charge to the ownership of the Russian Federation.

The procedure for reviewing a message about the need to amend a drug clinical trial protocol has been updated. Starting in 2026, organizations conducting clinical trials must send it through the State Information System in the field of healthcare to the personal account of the Ministry of Health, and before 2026 - by mail on paper. The message is registered within a working day. Within 28 working days, the Ministry of Health makes a decision on amending the protocol or refusing to do so and sends it to the applicant's personal account in the State Information System. 

Distributors of advertising on the Internet, owners of ad services and aggregators of information about goods (services) with an audience of more than 200 thousand users per day are required to distribute social advertising on their resources (services, aggregators) free of charge. Roskomnadzor has established a method for determining the number of users of information resources per day. 

Amendments to the Law on the Protection of Consumer Rights will be introduced from September 1, 2025. 

From January 1, 2025, government authorities and customers are prohibited from using foreign software on significant critical information infrastructure facilities owned by them, unless otherwise provided by federal law.

Shares of the joint stock company "Nizhny Novgorod Chemical and Pharmaceutical Plant" owned by Nidda Lynx S.a.r.l., have been transferred under the temporary management of limited liability company "Farmirus".

The notification of a controlled foreign corporation must be submitted regardless of the financial performance of such foreign company.

Each employee has the right to receive a salary to his bank account - the provisions of the Labour Code of the Russian Federation guarantee the right to unhindered receipt of wages in a way convenient for the employee. Both the right to choose the appropriate credit institution and the right to change it belong to the employee, not the employer. 

Clause 2.2. of the traffic regulations has been supplemented with a provision stipulating that if the civil liability of the owner of a vehicle registered on the territory of a foreign state and temporarily used on the territory of the Russian Federation is insured under international insurance systems, the driver of the vehicle must, at the request of a police officer, present for inspection a document confirming the fact of concluding a contract of insurance of civil liability of vehicle owners under international insurance systems.

The Federal Tax Service reminds that April 1 marks the end of the transition period during which taxpayers had a choice of formats for generating electronic invoices. The Order of the Federal Tax Service dated December 19, 2023 approved two Annexes, one of which is valid until the end of March 2025. Thus, from April 1, 2025, only the format provided for on Annex No. 1 to the Order to be applied to generate an electronic invoice and universal transfer document. 

Temporary management of Gazprom Household Systems JSC has been lifted from the share in the authorised capital of Ariston Termo Rus LLC, which belongs to Ariston Holding N.V.

As part of the counteracting against telephone fraud, the following is provided: 

The procedure, terms, composition and format for providing information by a communication operator to Roskomnadzor to identify communication facilities and user equipment (terminal equipment) on the Internet on the territory of a country, region or part thereof have been established. 

Communication operators, owners of technological communication networks that have a unique identifier for a set of communication means and other technical means on the Internet must be equipped with technical means of control over compliance with requirements on restricting access to information. 

On March 21, 2025, the Bank of Russia decided to keep the key rate at 21% per annum.

The operator of the mining infrastructure is obliged to report quarterly to the tax authority information related to the implementation of digital currency mining by the person to whom this operator provides services for the provision of mining infrastructure.

Amendments were made to the Law on Countermeasures to Combat Legalization (Laundering) of Illegally Obtained Proceeds and Financing of Terrorism, according to which the requirements of anti-money laundering legislation apply to branches of foreign banks through which foreign banks operate in Russia. 

Restrictions on transfers of funds abroad by non-residents from unfriendly countries from brokers or trust managers' accounts have been extended for another six months. 

Alfa-Bank and MSP Bank have become participants in the financial assistance mechanism for the implementation of joint cooperation projects by EAEU countries in industrial sectors.

Banks must ensure the protection of information not only during money transfers, but also during other transactions within the framework of their activities. It was decided to update the requirements. They also apply to foreign banks that operate in Russia through their branches. 

Authorised banks as currency control agents are obliged to exercise control over currency transactions carried out by clients for the legality of their execution and to refuse to carry out illegal currency transactions. 

March 20, 2025 is the deadline for companies to submit notifications of controlled foreign companies for 2024. A notification of a CFC must be sent regardless of the financial result of such foreign company. 

On March 18, 2025, the State Duma adopted a law on ratification of the Protocol on Amendments to the Treaty on the Establishment of the Eurasian Fund for Stabilization and Development. 

The Bank of Russia communicates the following: restrictions on foreign currency cash withdrawals to remain in force until September 9, 2025. 

The ban on charging citizens a commission when issuing foreign currency from accounts or deposits has been extended for banks for another six months, until September 9, 2025. 

It is planned to allow a limited group of Russian investors to buy and sell cryptocurrencies. For this purpose, a special experimental legal regime will be established for three years. 

The European Union plans to ban import of food grown using banned pesticides.

The Government has approved a new list of alcohol-containing drugs (192 names for human use and 18 names for veterinary medicine), the production, manufacturing and (or) circulation of which is not covered by the Law on state regulation of the production and circulation of alcohol.

The RF President has restricted the ability of persons from unfriendly countries to make transactions with shares of Russian LLCs. 

Some changes are of technical nature and aimed at bringing the laws on JSCs and LLCs into line with Chapter 9.1 "Decisions of Meetings" of the Civil Code of the Russian Federation, including in terms of the terminology used. 

On March 1, 2025, amendments to Article 28 of the Law on Advertising came into force, adjusting the requirements for contents of advertising of services related to provision of a consumer loan (credit). 

It is decided to conduct experiments on labelling the following goods with identification means: 

From March 1, 2026, it will be prohibited to use e-learning and distance learning technologies in the implementation of professional educational programs in medical and pharmaceutical education - except for cases determined by the Federal State Educational Standard or standard additional professional programs in the field of health protection and the implementation of pharmaceutical activities. 

It is planned to establish new values for the value of assets of financial organisations supervised by the Bank of Russia, above which the preliminary consent of the antimonopoly authority is required for certain transactions and other actions of such organisations. 

Notification of a controlled foreign company must be sent regardless of the financial performance of such foreign company.

If federal laws or other regulatory legal acts do not establish requirements for the qualifications of information security employees in the credit and financial sphere, the professional standard "Information Security Specialist in the Credit and Financial Sphere" is advisory in nature and can be used to determine the requirements for the qualifications of employees. 

Credit institutions have the right to independently determine the requirements for the level of education of information security employees, provided that there are no corresponding requirements for qualifications in the legislation. 

The Bank of Russia plans to issue recommendations on the use of the said professional standard in corporate HR policy.

 It was decided to conduct experiments on marking the following with identification means:

From September 1, 2025, it is planned to put into effect new rules for the installation, operation and modernization of technical means to counter threats to the stability, security and integrity of the functioning of the Internet and public communications network in Russia. The procedures are performed by the radio-frequency service. In general, the rules will not change.

On February 14, 2025, the Bank of Russia decided to keep the key rate at 21% per annum. 

The Bank of Russia has clarified the procedure for applying temporary restrictive measures when making transactions with shares (shares in the authorised capital) of economically significant organisations. 

Entities providing accounting or legal services, audit organisations and individual auditors, lawyers and notaries (and other persons) must notify Rosfinmonitoring of suspicious transactions of persons engaged in digital currency mining and mining pool organisers in order to counteract the legalisation (laundering) of proceeds from crime and the financing of terrorism.

The deadlines for providing notifications to the Bank of Russia about appointment to a position, as well as about dismissal from a position (about temporary performance of duties and termination thereof) of some officials holding positions in a financial company have been adjusted. They are synchronised with the provisions of relevant federal laws.

The Central Bank has defined a list of information that non-state pension funds, joint stock investment funds and management companies of mutual funds, non-state pension funds or mutual funds have the right not to disclose until December 31, 2025.

The corresponding amendments were made recently to Decision of the RF Government No. 1625 of September 16, 2022, which defines cases when access to information (data) contained in the State Register of Legal Entities and the Unified State Register of Legal Entities may be restricted. 

Rules have been developed for the Bank of Russia to send mandatory orders in connection with the non-compliance of shareholders (participants) of the administrator of financial and commodity indicators with the requirements established by law, as well as in the event of non-compliance with the qualification requirements or requirements for the business reputation of the management body of the administrator and its officials.

Recommendations have been issued for protecting application software of automated systems and applications of credit and non-credit financial institutions. They are intended for software developers, for applicants for product certification, as well as for certification bodies, testing laboratories and organisations that independently conduct conformity assessments, engaged in software certification for compliance with information security requirements, including requirements for vulnerability analysis and control over the absence of undeclared capabilities.

From July 1, 2024, the obligation has been established for resident legal entities that are part of the same international group of companies with non-residents to submit Reports and Notifications to the tax authorities on foreign accounts of such non-resident legal entities at the place of their registration. 

The Decree on the temporary procedure for fulfilling obligations to certain foreign creditors has been adjusted. 

From July 1, 2024, Russian companies included in the same international group of companies (IGC) with non-residents must notify tax authorities of non-residents' accounts in foreign banks and file reports on the flow of funds. These requirements do not apply if they are fulfilled by the parent company of the IGC or a participant in the IGC, and also if more than 50% of the group's assets are located abroad, the resident does not participate in the capital or does not control non-residents in any other way, and non-residents do not participate in the capital of the resident or do not control its activities in any other way. 

A program for creating shareholder value of public joint stock companies has been adopted. Its main characteristics are given. The short-term goal is to support the best market practices of issuers by preserving the values of corporate culture, the long-term goal is to increase the investment attractiveness of issuers to increase their shareholder value. 

The EAEU member states must independently establish the date of introduction and the procedure for labelling certain types of canned products on their territory, notifying the EEC of such date no later than 6 months before it occurs.

A new function has appeared in the taxpayer's personal accounts. Using the online service, you can send information about receiving digital currency to the tax authority. Taxpayers who are engaged in digital currency mining must report to the authorised body on the mined currency no later than the 20th day of the month following the month in which the digital currency was received. 

The priority task is to develop long-term savings and investment instruments for citizens. 

The Bank of Russia has updated the procedure for conducting control measures in relation to supervised organisations. It applies to branches of foreign banks. The responsibilities of companies to be fulfilled following the results of the audit have been clarified.

The issues of conducting cash transactions with foreign currency in authorised banks in Russia have been re-regulated. The actions of cashiers, requirements for accepting and issuing currency, for working with questionable banknotes, etc., have been clarified.

Insurance of damage caused to life, health or property of other persons within the framework of the experimental legal regime in the area of digital innovations became mandatory from January 5, 2025. If, during the implementation of the regime, as a result of the use of solutions developed using artificial intelligence technologies, harm is caused to the life, health or property of a person or the property of a legal entity, then the regulatory body must create a commission to establish the circumstances under which such harm was caused. 

In Russia, registers of persons mining digital currency and operators of mining infrastructure have been created. A notification of the entry of information into them serves as confirmation. No other documents should be attached to it. 

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.