Tax Messenger
Summaries of key tax and legal developments in legislation and case law and the latest issues affecting human resource management, prepared by B1's experts in Russia
New sector-specific rules adopted for categorizing critical information infrastructure in financial services
On 6 February 2026, the Russian Government adopted Decree No. 92, establishing sector-specific rules for categorizing critical information infrastructure (CII) in the banking sector and other segments of the financial market. The new regulation, which entered into force on 15 February 2026, requires CII entities to take immediate compliance actions.
11.02.2026
Extended producer responsibility (EPR): what has changed since 1 January 2026 and how it affects businesses
Federal Law No. 495-FZ of 28 December 2025 “On Amendments to Article 29¹ of the Federal Law ‘On Production and Consumption Waste’ and Certain Legislative Acts of the Russian Federation” (“Law No. 495-FZ”) was enacted on 31 December 2025 to introduce the new EPR transition timeline for importers from non-EAEU countries.
14.01.2026
New U.S. sanctions
On 22 October 2025, the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) issued a press release announcing the imposition of new sanctions against Russia. Below is an overview of the new restrictions and licenses.
27.10.2025
Changes in the regulation of the security of critical information infrastructure (CII)
In 2025, Federal Law No. 187-FZ “On the Security of Critical Information Infrastructure of the Russian Federation” dated 26 July 2017 was significantly amended to strengthen CII technology independence and security. The amendments, introduced by Federal Law No. 58-FZ dated 7 April 2025 (effective 1 September 2025) and Federal Law No. 325-FZ dated 31 July 2025 (effective 1 March 2026), determine CII entities and establish new obligations for them. We highlight the key developments that require companies to promptly adapt their approaches to categorizing CII facilities and building the software mix.
20.10.2025
Overview of potential restrictions resulting from the 19th EU sanctions package
On 19 September 2025 the European Commission presented member states of the European Union with proposals for a 19th package of sanctions against Russia. At the time of writing the package has not yet been approved by the EU Council and its scope and content remain under discussion. Below is a brief summary of the proposed measures based on public statements made by the EU Commission and individual EU officials as well as information available in the mass media as of 7 October.
07.10.2025