Until April 1, 2027, foreign buyers of Russian gas may pay for gas supplies in roubles not only through Gazprombank, which is authorised to handle such payments, but also through other Russian banks where the supplier maintains an account.

Amendments to Accounting Regulation PBU 18/02 ‘Accounting for Calculations of Corporate Income Tax’ came into force on September 29, 2026.

The Bank of Russia has established the procedure for admitting digital depositories, crypto exchanges and operators of information systems in which digital rights are issued to the cryptocurrency market. Such entities must be included into the relevant registers.

Restrictions on transfers abroad of funds of non-residents from unfriendly countries from the accounts of Russian brokers or trustees have been extended for another 6 months. The restrictions apply to transfers from the accounts of both individuals and legal entities. 

A concept for the development of the mathematical sciences for the period up to 2030 and looking ahead to 2036 has been developed. Its goal is to achieve and strengthen Russia's position in the mathematical sciences in order to ensure the state's technological leadership, competitiveness, independence, and security. 

Equity stakes and shares in Russian companies linked to foreign owners from unfriendly countries have been placed under temporary management.

The draft law proposes adding a new provision to Article 18 of Federal Law No. 46-FZ of 8 March 2022, extending through 2027 the Government’s authority to adopt decisions establishing the following:

Credit institutions will be required to comply with prudential ratios limiting the risks associated with investments in digital currencies and foreign digital instruments. The Bank of Russia is preparing the relevant amendments.

The Bank of Russia has drafted rules for credit institutions (banking groups) to calculate the maximum risk exposure arising from transactions involving digital currencies and foreign digital instruments, and to incorporate this risk amount into the calculation of mandatory prudential ratios. 

For 2027, it has been decided to reschedule the days off from Saturday January 2 to Friday November 5; from Sunday January 3 to Friday December 31; and from Saturday February 20 to Monday February 22. 

On September 11, 2026, the Bank of Russia decided to keep the key rate at 14% per annum. 

 Electronic money will be included in the deposit insurance system from February 1, 2027:

A broker, trading organiser, organisation engaged in the exchange of digital currencies, and digital depository shall be required to store on the territory of the Russian Federation information on the circulation of digital currencies and digital rights, including information on transactions and operations, as well as other information placed in their information systems used in providing services, for five years from the date of termination of relations with a client. It is planned to establish the following:

Persons engaged in digital currency mining must report the digital currency received on a monthly basis via their taxpayer personal accounts. 

The Concept defines the purpose, basic principles, objectives and areas for introducing artificial intelligence technologies (hereinafter referred to as AI) into judicial proceedings in the Russian Federation.

Certain sellers providing services and selling goods for the personal needs of citizens are required to provide the option of payment in digital roubles while simultaneously fulfilling the conditions established by law. In particular, the following are required to begin accepting payments in digital roubles starting September 1, 2026:

The ban on charging citizens a commission when issuing currency from accounts or deposits has been extended for six months, until March 9, 2027. Also, until the specified date, there is a ban on charging a commission for converting foreign currencies into US dollars or euros if the conversion is carried out for the subsequent issuance of funds. 

Rules for the registration of domain names in the top-level domains .RU, .РФ and .SU have been established. Requirements for domain names are specified.

The experiment on the labelling of packaged semi-finished products and frozen food products has been extended until February 28, 2027. The list of goods has been expanded. It includes, inter alia, frozen fish, young cheeses, cottage cheese and ice cream.

A ban on the retail sale of cigarettes and other smoking products at urban and suburban public transport stops has come into force (the relevant amendments were adopted at the end of last year).

The Bank of Russia may automatically obtain from the Unified State Register of Legal Entities (USRLE) information on a change of address of a professional securities market participant, platform operator or payment system operator, payment acceptance operator, joint-stock investment fund, fund management company, specialised depositary, microfinance organisation, credit consumer cooperative, pawnshop, self-regulatory organisation of actuaries or a self-regulatory organisation in the financial market, credit history bureau, credit rating agency, audit organisation or benchmark administrator.

A major set of changes will affect bond issuance. The greatest relief will be provided to experienced issuers securities of which are already traded on an exchange, provided that they comply with disclosure requirements. They are proposed to be exempted from preparing and registering a bond prospectus; instead, they will only be required to publish the principal terms of the offering in a concise form so that investors can familiarise themselves with them. For first-time issuers entering the debt market without shares traded on an exchange, the existing admission requirements will remain in place.

From September 1, 2026, a number of important amendments will be introduced into labour law.

Since August 18, 2026, the application form for state registration of a trademark, service mark, or collective mark has included an applicant’s declaration that:

The amendments provide citizens with the opportunity to reflect one of the following tax deductions of their choice in the new form:

The Bank of Russia will set an annual limit of 300,000 roubles on cryptocurrency purchases by non-qualified investors.

Bitcoin, Ethereum and Tether USDT are proposed to be admitted to public trading on organised markets.

Professional securities market participants that are brokers, forex dealers or securities managers have been admitted to the market for digital currencies, foreign digital instruments and digital rights. A new type of activity has also been introduced for non-credit financial institutions: digital currency exchange.

The RF Government will fine-tune the mechanism for supporting particularly significant projects to refine and implement domestic digital solutions in production. This is about grant co-financing of projects up to 80% of their cost. Currently, support can amount to up to 50% of the project cost. 

On September 1, the December amendments to the "anti-money laundering" Law No. 115-FZ will come into force, establishing the legal basis for information exchange between the Federal Financial Monitoring Service and JSC "National Payment Card System" (hereinafter - NSPK).

The specifics of conducting transactions with cryptocurrency and digital rights (clearing, admission to organised trading, foreign exchange transactions, etc.) have been established. 

Sheremetyevo International Airport (Khimki, Moscow Region) has been removed from the list of strategic joint stock companies. 

Additional protection for children’s SIM cards may be introduced only at the request of their parents. The restrictions concern advertising mailings and SMS messages sent to children’s numbers for authentication on various services.

Electronic money held by individuals, including those engaged in entrepreneurial and professional activities (lawyers, notaries, etc.), as well as electronic money held by certain categories of organisations (small and medium-sized enterprises and certain types of non-profit organisations), will be included in the deposit insurance system. The condition is that, when entering into an agreement with a credit institution, the client must undergo identification in accordance with legislation on countering the legalisation (laundering) of proceeds of crime and the financing of terrorism.

The application form for state registration of a trademark, service mark, or collective mark has been adjusted. 

Temporary administration has been introduced by JSC Razvitie Stroitelnykh Aktivov with respect to CJSC Akzo Nobel Decor, LLC Akzo Nobel Coatings and LLC Akzo Nobel Lakokraska.

The Bank of Russia will establish requirements under which brokers may accept cryptocurrencies and digital rights as collateral for margin positions, while their clients may conduct short sales.

Through December 31, 2027 (inclusive), Chinese citizens, on the basis of reciprocity, may continue to enter Russia without visas using their ordinary passports for stays of up to 30 days for visits to friends or relatives or business purposes, as tourists, or to participate in scientific, cultural, socio-political, economic or sporting events. The visa-free regime also applies to transit through Russia.

Previously, the Law on the implementation of foreign investments in business entities of strategic importance for ensuring national defence and state security was extended to non-profit organisations controlled by foreign investors or groups of persons carrying out at least one type of activity of strategic importance. Special control has been introduced regarding the use of subsoil areas that do not have federal status, but contain significant mineral reserves. In this regard, the rules for approving transactions and establishing control of foreign investors over strategic business entities have been adjusted.

The details intended for entering records about children are excluded from the forms of international passports, as well as diplomatic and service passports, including those containing electronic data carriers (see also the news from May 9, 2026).

On July 24, 2026, the Bank of Russia decided to reduce the key rate by 25 basis points to 14% per annum.

The Law on supporting the development of artificial intelligence technologies has been adopted. 

A draft Order of the Ministry of Finance of Russia On Amendments to Accounting Regulation (Standard) PBU 18/02 "Accounting for Corporate Income Tax Settlements", approved by Order of the Ministry of Finance of the Russian Federation No. 114n of November 19, 2002, has been published on the draft regulatory legal acts portal (the document will shortly be made available in the GARANT system).

Amendments have been made to the Code of Administrative Offences of the Russian Federation, requiring supervisory authorities and courts to exempt from administrative liability those individuals against whom administrative proceedings have been initiated if:

Persons from unfriendly states may carry out transactions involving interests in Russian limited liability companies only on the basis of permits issued by the Government Commission for Control over Foreign Investments.

The Central Bank of the Russian Federation (Bank of Russia) has established rules for deciding on the exclusion from the registry of installment service operators of information regarding a legal entity's right to carry out relevant activities.

At the end of June, 2026, amendments were introduced to the Tax Code of the Russian Federation excluding penalties for taxpayers for failure to file returns in the absence of damage to the budgets of the Russian budget system. 

Amendments have been made to the Law on the Fundamentals of the System for the Prevention of Offences.

The review formulates legal positions on exercising and enjoying property rights, the fulfilment of contractual obligations, the protection of social and labour rights, the application of procedural norms, corporate law provisions, the recognition of transactions as invalid, the handling of municipal solid waste, and the protection of personal data. Issues of intellectual property, taxation, classification of certain crimes, etc. are touched upon. In particular, the following is stated. 

Amendments have been introduced to the Law on Road Traffic Safety and the Law on Self-Propelled Vehicles.

FSBU 10/2026 "Expenses" has been approved. It will be applied starting from the reporting period of 2027 and will replace PBU 10/99 “Expenses of an Organisation”. The standard includes requirements for the compilation of accounting information on expenses of economic entities (except for state-funded organisations). Non-profit organisations, with the exception of state-funded organisations, must compile information on expenses from entrepreneurial and other activities in accounting in accordance with the provisions of the standard.

A second package of measures aimed at combating cyber fraud has been enacted. The new measures include the following:

From July 1, 2026 to December 31, 2027, an experiment will be conducted to implement the possibility of registering Russian citizens in the individual (personalised) record-keeping system, obtaining certified certificates of electronic signature verification keys by Russian citizens outside Russia, and providing them with public and other services.

The entry into force of the Eurasian Economic Union (EAEU) Technical Regulation on the Safety of Alcoholic Beverages, originally scheduled for 1 July 2026, has been postponed until 1 January 2027.

Previously, the transfer of human genetic data abroad was restricted. It is only possible for the purpose of providing medical care to a specific patient, developing and manufacturing medicinal products and biomedical cell products for the patient, as well as within the framework of international cooperation. The Procedure has been approved.

The ban on supplying Russian crude oil and petroleum products to foreign persons has been extended through December 31, 2027 where the relevant supply contracts provide for the use of a price cap mechanism.

Russia will develop a strategy for the development of the digital platform sector, including platforms involving state participation. The strategy should establish common requirements for the following:

On July 1, 2026, amendments to the Law on Banks and Banking Activities adopted in the summer of 2025 entered into force, granting legal representatives of minors aged 14 to 18 the right to obtain statements and information regarding their children's bank accounts and deposits. This provision does not apply where a minor has acquired full legal capacity as a result of marriage or emancipation.

The amendments introduce such measures as:

The Government approved the technical regulation on the safety of chemical products.

Amendments and additions have been made to the provisions relating to the mode: 

Individuals and individual entrepreneurs who use the general taxation system are required to declare income from digital currency mining by April 30 of the year following the receipt of income and pay the corresponding amount of personal income tax by July 15. 

Administrative liability has been established for owners of information resources for failure to comply with the obligation to authorise users when providing access to information, the requirements of legislation for the use of recommendation technologies and the requirements of the Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications to stop providing information using them. Administrative liability has been established for telecom operators for violating the rules of interaction with agencies carrying out operational investigative activities or ensuring the security of Russia when installing the System for Operational Investigative Activities.

The list of checkpoints across the state border for entry and exit of foreigners on the basis of a single electronic visa has been supplemented by the Kani-Kurgan road checkpoint and the Yakutsk air checkpoint.

The procedure for handling production and consumption waste related to lighting devices and electric lamps containing mercury or its compounds has been updated.

On June 19, 2026, the Bank of Russia decided to lower the key rate by 25 bps to 14.25% per annum.

The Permanent Court of Arbitration in The Hague has announced its final decision in the 10-year arbitration dispute between Russia and Ukraine concerning coastal state rights in the Kerch Strait, Sea of Azov, and the waters of the Black Sea around Crimea. The arbitral tribunal delivered a unanimous ruling, marking a decisive victory for Russia.

From July 4, 2026, the procedure for residents and non-residents to submit supporting documents and information to authorised banks when making foreign exchange transactions will change. The structure of the name, formats and structures of electronic documents are indicated. The rules for the formation and submission by an authorised bank or a branch of a foreign bank of a request to the Bank of Russia for the provision of a statement of banking control under a contract (loan agreement), as well as the procedure for submitting such a statement have been established. Information security procedures are described. Information security procedures are described.

Methodological Recommendations have been prepared for financial institutions to help ensure information security when using artificial intelligence (AI) technologies. 

Deadlines for payment of excise tax in respect of alcoholic products with an ethyl alcohol content exceeding 18% by volume falling due during the period from July 1 to August 31, 2026 have been extended until December 28, 2026. 

Starting from June 8, 2026, the method for calculating the official exchange rate of the euro to the rouble will change. The new rate will be determined based on:

The Bank of Russia previously clarified certain issues regarding the acquisition of digital financial assets, updated the list of securities for qualified investors, and established that the exchange rate (price) of digital currency is an indicator, depending on the change in which the party or parties to the agreement are obligated to make periodic or one-time payments. In this regard, the Bank of Russia has cancelled information letters in which: 

Precious metals will not be accepted for refining if information on such metals contained in the State Integrated Information System for Monitoring the Turnover of Precious Metals, Precious Stones and Products Thereof (GIIS DMDK) does not make it possible to ensure their traceability (record-keeping) and confirm the authenticity and legality of their origin (except where such metals are received from persons not subject to special registration).

Foreigners staying in Russia for over 90 days, as well as those arriving for the purpose of carrying out labour activities, or foreigners arriving in order to obtain a work permit, patent, temporary residence permit or permanent residence permit are required to undergo a medical examination. A single deadline has been established for its completion - within 30 calendar days from the date of entry into Russia. The mandatory frequency of medical examinations is established - within 30 calendar days after the expiry of a year from the date of the previous examination. The examination will be carried out at the expense of foreigners or employers (customers of the work). 

Mobile radiotelephone operators will be vested with the authority to create (replace) and issue a simple electronic signature key for the purposes of the provision of public services.

Importers are exempt from paying a security payment under the National System for Confirmation of Pending Delivery of Goods Importers for a month (from June 1 to June 30, 2026). The transition period is set for goods imported from Armenia, Kazakhstan and Kyrgyzstan. This exemption is valid for Belarus until November 1. The relevant decision was taken by the Government of the Russian Federation.

Forest plots within forest fund land, plots within the boundaries of specially protected natural areas, as well as plots on which buildings, structures, or unfinished construction projects are located, are prohibited from being transferred from federal to municipal ownership.

There is a talk about transactions that additionally include the following:

The Supreme Court of the Russian Federation has submitted to the State Duma a draft amendment to the Criminal Code of the Russian Federation, proposing a reduction in penalties for first-time offenders who are drug-dependent and have committed crimes involving the acquisition, storage, transportation, production, or processing of narcotics or psychotropic substances in significant or large quantities without the intent to distribute.

On May 25, 2026, amendments to the Code of Administrative Offences came into force, establishing administrative liability for violations in the circulation of methanol and methanol-containing liquids.

 The President has extended the special procedure for fulfilling obligations to foreign creditors from unfriendly countries to cover bank deposits (time deposits).

The Bank of Russia will maintain the following restrictions from June 8 to December 7, 2026 (inclusive):

The National System for Confirmation of Pending Delivery of Goods came into force on June 1. The system regulates the import of goods from the EAEU countries (Belarus, Armenia, Kazakhstan and Kyrgyzstan) by road. Within the framework of the system, importers must report on the planned delivery through the information system of the Federal Tax Service, entering information about the cargo and transport into it, as well as make a security payment (from July 1, from Belarus - from November 1). The system generates a QR code that is sent to the importer. When crossing the Russian border, customs officers check the validity of the QR code, and also verify the information stated in the shipping documents with the document on the upcoming delivery of goods.

From July 1, 2026, residents may not obtain individual permission from the Central Bank of the Russian Federation to pay for shares, deposits, units in the property of non-residents, and contributions to non-residents under simple partnership agreements if the amount of such transactions in favour of one legal entity does not exceed 30 million roubles (equivalent in any foreign currency). Previously, this amount could not exceed 15 million roubles.

Amendments to the Rules for marking certain types of radio electronic goods with identification means have been adopted. 

Banks have been advised to pay closer attention to transactions involving large cash deposits made by customers where the funds may be intended for money laundering or other illicit purposes.

The Bank of Russia has amended its instructions governing the submission of supporting documents and information by residents and non-residents to authorised banks when conducting foreign exchange transactions, as well as the standardised reporting and record-keeping forms for such transactions and the procedures and deadlines for their submission.

From October 1, 2026, the faster payments system can be used for payments on behalf of or in favour of notaries, lawyers, mediators, insolvency practitioners, appraisers, patent attorneys, and other individuals engaged in private practice.

The Bank of Russia has proposed that the Ministry of Digital Development, Communications and Mass Media consider the possibility of ensuring the operability of payment terminals and ATMs of all credit institutions during periods of restricted access to the mobile Internet, as well as extending guaranteed Internet access to remote banking services for non-cash transactions, in particular, for accepting non-cash payments (at least for services requiring real-time access). 

Mandatory labelling of certain types of electronic products with identification means began on May 1, 2026.

Until the end of 2026, a resident is prohibited from carrying out transactions without the permission of the Bank of Russia for the payment of a share, contribution, or stake in the property (authorised or contributed capital, or share fund of a cooperative) of a non-resident legal entity, as well as for a contribution by a resident to a non-resident within the framework of the implementation of a simple partnership agreement with investment in the form of capital investments (agreement on joint activities). No permission is required for an operation (transaction) to pay a contribution to the property or additional capital of a non-resident legal entity by a resident, as a result of which there is no change in its authorised capital. 

The Government of the Russian Federation has established the rules for monitoring the preservation of the special characteristics of goods for which an appellation of origin has been registered. Such monitoring includes the review of applications concerning the disappearance of conditions characteristic of the geographical area and the impossibility of producing goods possessing the special characteristics specified in the state register of geographical indications and appellations of origin, as well as the issuance of the relevant statement.

Rosfinmonitoring has prepared guidance on compliance with anti-money laundering legislation for lawyers, notaries, auditors, miners, and certain other entities when conducting the transactions specified by law. Among other things, the guidance explains:

It was decided to include the investment partnership agreement and the agreement on accession to this agreement in the list of transactions for which anti-money laundering measures must be applied when certified by a notary. 

The list of certain goods subject to mandatory labelling with identification means has been supplemented to include sweets and confectionery products, sports nutrition products, instant beverages, cereals, pasta, flour, baking mixes, porridge, muesli, instant potatoes, honey, meat products, razors and blades, life jackets and safety belts, belts, electronic cigarettes,electrical outlets, lamps, all-in-one computers, telephone devices, and smartphones.

On May 10, 2026, amendments to the Civil Procedural Code, the Code of Administrative Legal Proceedings, the Criminal Procedural Code, and the Code of Administrative Offences of the Russian Federation came into force, according to which the authority to review decisions of justices of the peace in cassation is transferred from cassation courts of general jurisdiction to courts of the constituent entities of the Russian Federation, as well as corresponding amendments to the laws on the judicial system and on courts of general jurisdiction in the Russian Federation.

To streamline the exchange of information between the Federal Tax Service, authorised banks, and VEB.RF (as currency control agents), a unified inter-agency electronic interaction system will now be used. This system will facilitate the transmission of data confirming whether a tax authority has been notified (or not) by a resident about the opening of an account with a bank or other financial institution abroad.

June 1, 2026 marks the deadline for financial market organisations to submit reports to the Federal Tax Service on the standard for automatic international exchange of financial information. They annually submit information about their clients who are foreign tax residents to the Federal Tax Service. This year, May 31 is a Sunday, so the reporting deadline is moved to the next business day - Monday, June 1.

From June 1, 2026 to April 1, 2027, Sheremetyevo and Pulkovo airports will conduct an experiment in checking in for domestic flights, access to the transport sector, and boarding using the Unified Biometric System. Passengers and airports participate voluntarily. The passenger must present a passport during the screening. Air carriers and airport owners join the experiment based on an application submitted to the Ministry of Transport.

The Russian Ministry of Natural Resources has denied reports claiming that, starting from September 1, 2027, a permit obtained through the Gosuslugi portal will be required for collecting common (ordinary) mushrooms. Such authorisation will apply only to protected plants and fungi listed in the Red Book.

It is planned to launch an experiment on June 1, 2026, to implement the possibility for Russian citizens abroad to obtain certified certificates for electronic signature verification keys, register in the individual (personalised) recording system, and provide them with state and other services on a one contact principle. The experiment will take place in Armenia, Kazakhstan, Kyrgyzstan, Uzbekistan, China, India, the UAE, Vietnam, Thailand, Indonesia, Malaysia, Turkey, Serbia, and Abkhazia and will last until the end of 2027.

It is reported that the Bank of Russia has provided citizens and organisations with the opportunity to request summary information on market participants, certified by the regulator's encrypted and certified electronic signature.

New credit rating levels have been established for the purposes of determining the amount of own funds of administrators of financial and commodity indicators. The levels are specified separately for Russian and foreign rated entities. In particular, with respect to foreign rated entities, the use of the “A3(sf)” level under the international rating scale of the foreign credit rating agency Moody's Investors Service is provided.

Amendments to the Code of Administrative Offences of the Russian Federation (KoAP RF) introduce the following changes:

Starting September 1, 2026, organisers of gambling activities (bookmakers and betting offices) must provide users of betting websites with access to information on financial services aimed at investing free funds to preserve or generate additional income. Key requirements to such information are the following: a graphic image (static or animated) must be placed on the homepage of the betting website, and the image must include a link to a website containing the relevant financial information. The linked information must not reference specific providers of banking, insurance, or other financial services.

On April 24, 2026, the Bank of Russia decided to lower the key rate by 50 basis points to 14.5% per annum.

The Ministry of Finance of the Russian Federation will resume purchases and sales of foreign currency and gold in the domestic foreign currency market starting from May 2026 under the “budget rule”.

Individuals and legal entities can now request consolidated data on financial market participants certified with a qualified electronic signature (QES) via a new service launched by the Bank of Russia and the Gosuslugi portal.

On April 22, 2026, the State Duma adopted amendments to the laws on industrial policy and technical regulation in the second and third readings.

From January 1, 2027, the details intended for entering records about children under 14 years of age are planned to be removed from the forms of international passports, as well as diplomatic and service passports.

Plans are underway to revise the rules for approving transactions and establishing control by foreign investors over strategic business entities. 

The Federal Tax Service has announced that information related to reporting-type OKVED codes will be included into the Unified State Register of Legal Entities and the Unified State Register of Individual Businessmen. These codes are generated by Rosstat based on the statistical reporting of businesses for their activities in the previous year.

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.

Unified rules for labelling certain types of confectionery products have been established in the EAEU countries. These include, in particular, chocolate, dry biscuits, jams, fruit jellies, marmalades, and wafers.

Starting from April 1, 2026, a test run of the National System for Confirming the Expectation of Goods (in Russian, also known as SPOT system) will be introduced. 

The obligation of non-profit organisations to submit annual reports to the Ministry of Justice of the Russian Federation is established, in particular, by Article 32 of the Law on Non-Profit Organisations, Article 29 of the Law on Public Associations, Article 19 of the Law on Charitable Activities and Volunteering and some other laws.

On 18 March 2026, the State Duma passed in the first reading a draft law that would prohibit the use of any images (representations) of people in campaign materials, including fictional or deceased individuals, as well as images generated using information technologies, with the sole exception of images of candidates themselves.

Individuals can now file complaints against creditors and debt collectors on the portal of government services. 

The service allows to find out whether the version of an electronic document submitted for verification is up to date. That is, if after certifying a digital document, the notary made changes to it to correct technical errors, the system will return the corresponding result. To check on the resource page, you must enter the document's registration number, the name of the notary who certified it, and the date of certification.

The Bank of Russia announces that restrictions on foreign currency cash withdrawals will remain in effect until September 9, 2026. 

The Russian Government has approved a methodology for calculating indicators of the Russian Federation's financial sovereignty: 

On March 1, 2026, the following amendments to the Federal Aviation Regulations came into force:

Mandatory labelling of meat products (sausages and similar food products made from meat, offal and blood of animals, from meat and offal of poultry) packaged in consumer packaging has been introduced. These products are currently labelled on an experimental basis. Mandatory labelling will be introduced in stages for certain types of goods from August 1 and October 1, 2026. For farm households, requirements for labelling meat and sausage products will come into effect on October 1, 2026.

The ‘Gosuslugi’ web-portal has launched a new service - that is so called ‘Trusted Contact’ - aimed at improving citizens’ digital security and protecting their personal data.

According to the Bank of Russia, the level of officials of a financial institution controlled by the board of directors (supervisory board) is determined by the financial institution independently (with the exception of those officials who are accountable to the board by virtue of legal requirements). The Central Bank does not limit a financial institution in its ability to expand the list of issues and decisions over which the board of directors (supervisory board) exercises control). 

Categories of foreign nationals subject to registration have been expanded, including: 

The Federal Service for Financial Monitoring has established the amount of sums, above which transactions with cash and non-cash funds carried out in real estate transactions are subject to mandatory control. The corresponding values are differentiated depending on the type of organisations carrying out such operations:

Legal entities and individual businessmen may engage in the mining of digital currency from the moment they are included into the relevant register of persons. To do this, they should submit an application through the special ‘Mining Register’ service on the website of the Federal Tax Service.

Starting from March 1, 2026, new measures to combat internet criminals have come into force:

The Bank of Russia has developed a standard containing principles and recommendations for implementing the OpenID Connect (OIDC) protocol through open application programming interfaces (OAPIs) using an extended API security profile, ensuring a high level of trust in identification and authentication when transmitting financial information. It will be implemented on October 1, 2026, and is intended for: 

For non-credit financial companies, it has been decided to adjust the requirements for information protection when operating in the financial markets. 

The regulator reminds that, from August 1, 2025, the Civil Code of the Russian Federation expressly provides for the need to obtain the consent of legal representatives (parents, adoptive parents, or guardians) to open a bank account for minors aged 14 to 18 years.

The Bank of Russia's website will provide generalised information on the ownership structure of financial institutions. It is planned to abandon the disclosure of identification data of participants in the ownership structure and information about the relationships between them, and to move to the disclosure of information about the ownership structure through a set of impersonal criteria.

An entity that is part of a group whose financial statements do not have a wide range of interested users or independent material significance for users may be permitted not to prepare consolidated financial statements.

On February 13, 2026, the Bank of Russia decided to cut the key rate by 50 basic points to 15.5% per annum.

New recommendations have been issued for protecting application software for 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 and assessors involved in certifying software for compliance with information security requirements, including requirements for vulnerability analysis and monitoring the absence of undeclared capabilities.

On September 1, 2026, legislative amendments regarding domain name registration will take effect. Domain names will be registered by Russian legal entities included into a special list. Domain names of government agencies, local governments, unitary enterprises, institutions, state-owned companies, and public-law entities will be registered by non-profit organisations included into the government list. 

To implement these amendments, a draft government decision has been prepared defining the rules for domain name registration, requirements, terms of use, and timeframes.

The rules for recognising IFRS and international auditing standards for application in Russia have been adjusted. 

The list of such examinations approved by the Russian Government has been expanded. 

Organisations must pay property taxes (transport and land taxes, property tax) for 2025 no later than March 2, 2026. The deadline is postponed from February 28 to the next working day.

The procedure for establishing the compliance of a critical information infrastructure facility in the banking sector and other areas of the financial market with the criteria of significance and indicators of their values for assigning it one of the categories of significance has been approved, as well as the procedure for calculating the values of the indicators of the criteria of significance, taking into account the specific features of the functioning of the facility.

It is planned to amend the licensing procedure for activities related to the development and production of confidential information protection tools.

New rules for marking fur products with identification means have been approved. They will replace the 2016 rules.

New guidelines for filling in statistical reports in accordance with Form ‘Information on the Number of Employees and Their Wages’ have entered into force. The form itself has not changed.

The Federal Tax Service informs that an update has been introduced to the service for assessing legal entities and individual entrepreneurs, expanding the tool's functionality. The update is aimed at providing a targeted approach to the analysis of users' financial and economic activities.

Confirmation of force majeure circumstances in foreign trade transactions is carried out by the Chamber of Commerce and Industry of Russia, and authorised chambers of commerce and industry certify force majeure circumstances within the framework of contractual relations between Russian legal entities and individual entrepreneurs.

The draft law was developed to implement Ruling of the Constitutional Court of the Russian Federation No. 47-P of December 22, 2025, which allowed victims of telephone fraud to file claims for the return of illegally withdrawn funds at their place of residence.

The experiment allowing foreign nationals to register via the RuID app is supposed to be extended until the end of 2027.

Several new International Financial Reporting Standards (IFRS) are supposed to come into force in Russia, including the following:

The State Duma adopted in the first reading draft amendments to the Criminal Code regarding criminal liability for unlawful interference with critical information infrastructure of the Russian Federation. 

The procedure for preparing an application to reissue a subsoil use license and for compiling the documents required for this procedure has been revised. Certain provisions have been removed - including those requiring that, with respect to a foreign person, an analogue of the taxpayer identification number (TIN) under the legislation of the relevant foreign state shall specified.

The period for conducting an experiment on providing a comprehensive service for state registration of legal entities and individual entrepreneurs, issuing them a certified certificate for the verification key of an electronic signature, opening a current account and concluding a remote banking service agreement has been extended until March 1, 2027. 

The Russian Ministry of Labour and Employment has drafted a new list of jobs where the employment of persons under 18 years of age is prohibited. Currently, a government-approved list is in force.

Since January 9, the Federal Financial Monitoring Service has been authorised to determine the amount above which a transaction involving cash or non-cash funds carried out in a real estate transaction is subject to mandatory control. The corresponding value cannot be less than five million roubles.

The Federal Tax Service reports that the new "My OKVED" service, located on the Service's website, will help accurately select application type codes based on the business's planned activities.

The Bank of Russia has prepared clarifications for credit institutions regarding currency control for money transfers using the Faster Payment System (also known as SBP).

A procedure has been established for confirming compliance with technical regulations for e-commerce goods imported into the EAEU for sale to individuals. 

By 15 April 2026, all manufacturers and importers of goods and packaging included into the government-approved list are required to pay the environmental fee. Companies must also submit to Rosprirodnadzor reports on the weight of goods and packaging, information on independent waste recycling (if carried out), and calculations of the fee payable.

100% of the shares in the authorised capital of ROCKWOOL limited liability company, owned by ROCKWOOL A/S, and 68% of the shares in the authorised capital of ROCKWOOL-VOLGA LLC, owned by ROCKWOOL A/S, were transferred to the temporary management of Razvitie Stroitelnykh Aktivov joint stock company.

The Ministry of Finance excluded the United Arab Emirates from:

From January 12 to October 31, 2026, an experiment on labelling dairy and canned baby food products will be held in Russia (for children under three years of age and under one year of age, respectively).

For e-commerce goods purchased by individuals imported into the EAEU, a uniform customs duty rate of 5% of their value, but no less than 1 euro per kg, has been established. Certain goods are exempt, including passenger cars, motor vehicles equipped for residential use, motorcycles, mopeds, etc. The rates for these goods have been specified. 

The Bank of Russia has developed a standard containing principles and approaches common to all open API specifications applied to data exchange through open programming interfaces. It is intended for then following persons: 

- for participants in the exchange of information about financial products, accounts, and other user financial instruments, as well as related information; 

- for developers of information technology and software. 

The standard enters into force on October 1, 2026.

The special procedure for decision-taking by bodies of some Russian organisations has been extended until the end of 2026. In particular, large companies in the energy, engineering and trade sectors can take corporate actions without taking into account the votes of co-owners from unfriendly countries.

A new wording of the methodological document "Profile for Protecting Application Software of Automated Systems and Applications of Credit Institutions and Non-Credit Financial Institutions" has been approved. 

The Bank of Russia has specified the composition of information that is not subject to mandatory publication by the Bank of Russia itself, as well as by credit institutions, foreign banks operating in Russia through branches, non-credit financial companies, entities providing professional services in the financial market, and subjects of the national payment system, on their websites in 2026.

As specified on the Russian Government's website, the simplified procedure shall apply to obtaining notifications for smartphones, tablets, laptops, computers, microchips, and radios. Typically, to obtain notification for importing such devices or equipment into Russia, their manufacturer must file an application with the authorised organisation - the Center for Licensing, Certification, and Protection of State Secrets of the FSB of Russia. The simplified procedure allows notifications to be issued by industry associations.

 IT HAS BEEN DETERMINED WHICH SERVICES CAN BE PROVIDED BY RESIDENTS OF THE INTERNATIONAL TERRITORY OF ADVANCED DEVELOPMENT