New rules have been established by the Central Bank for auditing the activities of provisional administrations of banks, insurers, and non-state pension funds operating after licence revocation (cancellation). The new rules will replace those effective from 2023. 

The Ministry of Digital Development has established additional requirements for the official website of a Russian IT organisation in order to obtain accreditation. These requirements are mandatory for application. 

On December 1, 2025, the deadline for timely payment by individuals of taxes specified in the notices sent to them for 2024 expires.

SIM cards with mobile internet may be installed inside enemy unmanned aerial vehicles (UAVs) and used for their navigation. Therefore, when a SIM card enters the territory of the Russian Federation from abroad, it is necessary to confirm that it is being used by a person, and is not embedded in a drone. Mobile internet and SMS services on such SIM card will be temporarily blocked until this confirmation is provided.

The Government has approved an experimental legal regime, with the Moscow Department of Health designated as its operator. 

The "State Online Business Registration" service is fully integrated with the "My Signature" mobile app of the Federal Tax Service for smartphones. This means that you can sign not only state registration documents generated in the comprehensive "Start a Business Online" service, but also other types of state registration applications on your phone (for example, when making changes to information about an organisation or individual entrepreneur in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs in terms of OKVED codes, about the address or registration of a new version of the company's charter, liquidation of a company or reorganisation procedure).

The notary issues a certificate certifying the fact of the decision being taken by the body of a legal entity and the composition of the participants (members) of this body who were present when the decision was taken, as well as a certificate certifying the decision of the sole participant of the legal entity. 

For passenger cars in category M1, the base rate of the recycling fee will be calculated based on the engine type and displacement. The engine power will affect the coefficient value according to a progressive scale. This will apply to cars with power exceeding 160 horsepower, including those imported under parallel import schemes, as well as electric and hybrid vehicles.

When checking into a hotel, sanatorium, camping site, holiday home, boarding house, tourist base, or another similar establishment, a citizen will be able to use an international passport as proof of identity.

A number 20 SIM cards be registered to a single Russian national should not exceed 20. Any excess SIM cards must be cancelled by November 1, 2025. This requirement applies both to personal and corporate SIM cards. If this limit is exceeded, mobile operators must terminate services for all numbers registered in the subscriber’s name.

The Board of Directors of the Bank of Russia lowered the key rate to 16.50% per annum (by 50 bp). Let us recall that the key rate was also reduced in September.

Expenses in the form of taxes (including indirect taxes) paid in another country in accordance with its laws can be included by a Russian company when determining the tax base as part of other expenses. 

The Central Bank has prepared amendments to the instructions on the procedure for residents and non-residents to submit supporting documents and information to authorised banks when conducting foreign exchange transactions, on uniform forms of accounting and reporting for such transactions, and the procedure and deadlines for their submission. 

The information required for an application to import ozone-depleting substances into the Russian Federation, circulation of which is subject to state regulation, has been established. The procedures for submitting the application to the Ministry of Natural Resources and Environment have been defined.

The Russian Government has established a list of goods from foreign countries for which procurement restrictions are imposed. This protective measure applies to the entire group of goods according to OKPD 2, indicated in the list.

Amendments to the Bank of Russia's Instructions on the procedure for conducting inspections of supervised entities will come into effect on October 31, 2025. 

The Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications clarified the specifics of formalising and applying consent to the processing of personal data. 

For a subject of the experimental legal regime in the area of digital innovation in the financial market, the rules for maintaining a register of persons who have entered into legal relations with it within the framework of the regime have been updated. In addition, the procedure for maintaining the register of results of intellectual activity, created, among other things, with the use of AI technologies during the implementation of the regime, by the specified subject has been additionally established.

Rules are proposed for concluding agreements on the development and/or modernisation of computer programs and databases for the purpose of import substitution of software for the implementation of particularly significant projects. The agreements shall be concluded between the Government and Russian organisations that are significant software developers. The condition is that exclusive rights to the software are not transferred to foreign entities or Russian companies with a foreign stake of more than 25%.

The Federal Tax Service continues to promote opportunities of its machine-readable electronic document creation service. Documents created within the service can now be signed using a token.

Starting from 2026, legal entities and individual entrepreneurs will be able to obtain an extract proving their financial and economic status through their taxpayer personal account. It will be formed within one business day from the day following the request. 

According to the new procedure, TINs will be assigned as follows: 

A draft law has been introduced in the State Duma, proposing to supplement the Code of Civil Procedure of the Russian Federation with a new article borrowing the provisions of Article 111 of the Arbitration Procedure Code of the Russian Federation regarding the attribution of legal costs to a person who abuses their procedural rights.