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
Distinction between advertising and information. The Russian Government sets new criteria
The end of July 2025 saw the entry into force of Decree No. 1087 “On Approval of the Criteria for Classifying Information Disseminated Through Certain Information Resources in the ‘Internet’ Information and Telecommunications Network as Advertising”. The key significance of Decree No. 1087 lies in the establishment of a clearer distinction between advertising and information not constituting advertising that is posted on certain informational websites.
07.08.2025
Russia has ratified the Double Taxation Treaty with the UAE
On 7 July 2025, the Federal Law ratifying the Treaty for the Avoidance of Double Taxation between Russia and the UAE ("DTT") was officially published after being signed by the Russian President Vladimir Putin.
09.07.2025
The State Duma has passed a law on the ratification of the double taxation treaty between Russia and the UAE in the third reading
On 24 June, the State Duma of the RF passed a law on the ratification of the Double Taxation Treaty between Russia and the UAE ("DTT") in the third reading. Further steps required for the DTT to be ratified include approval by the Federation Council, signature by the President of Russia and official publication.
25.06.2025
Tax Monitoring: changes in AIS "Nalog-3" services
On 2 June 2025 the Federal Tax Service of Russia published both changes to existing AIS “Nalog-3” services and a number of new services for tax monitoring (“TM”) purposes which must be implemented by tax monitoring participants by 02.06.2026.
10.06.2025
Pillar 2: "Second Wind"
The provisions of Federal Law No. 479-FZ of 26.12.2024, which introduced a duty on income received for the provision of Internet advertising services (“the advertising dutyduty”), take effect from 1 April 2025. However, the law does not fully address the mechanisms for the calculation and payment of the advertising duty or for monitoring the correct and timely payment of the duty.
30.05.2025