Tax Messenger

Distinction between advertising and information. The Russian Government sets new criteria

07.08.2025

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” (“Decree No. 1087”) – a document that sparked a great deal of interest in the business community even at the public consultation stage.

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.

As a reminder, the importance of getting this classification right has increased for businesses in 2025 in light of:

The introduction from 1 April of a levy on income received for the provision of Internet advertising services (“the advertising levy”). A detailed summary of the rules and special considerations relating to the application of the advertising levy is presented in a previous B1 alert.
The rule that took effect from 1 January disallowing the tax deduction of expenses for Internet advertising aimed at Russian consumers in the event that requirements relating to the marking of advertising, the status of an information resource and the owner of an information resource are not met.

Summary of the key provisions of the Decree

Decree No. 1087 establishes criteria for classifying information as advertising when disseminated on the following online resources:

Online marketplaces, other online platforms and Internet stores: resources that enable a consumer to view details of goods / services offered, conclude a contract of purchase and sale / a paid services contract, and make advance payment all in one place
Classifieds: resources (i) which facilitate communication between users for the purposes of the purchase and sale of property, the performance of work and rendering of services, and the seeking of work and recruitment of workers by enabling users independently to post and respond to relevant advertisements that are thematically grouped according to their content, and (ii) which are accessed by more than 100,000 users located in Russia per day
Social media: resources intended for the posting and dissemination of information by users via their personal pages, which are accessed by more than 500,000 users located in Russia per day
Search engines: information systems that perform at the user’s request an Internet search for particular information and provide the user with a link to a website page to enable the user to access the requested information on websites belonging to other persons, except for information systems that are used for the exercise of public powers established by federal laws (the provision of state services, etc.)

Information disseminated in such resources is classified as advertising if it meets all the following conditions:

It is intended to draw attention to a product (work, service), a means of individualization, a manufacturer or seller, results of intellectual activity or an organized event and to generate or maintain interest in, and promote, the above
It does not constitute reference, informational or analytical material
It constitutes announcements made by individuals or legal entities in connection with business activities; such announcements do not include notices regarding the transfer of items free of charge or the sale by individuals of items for person consumption, feedback (reviews, opinions) posted in special sections of a website, or announcements made by employers regarding vacancies where they do not include information drawing attention to a specific product (work, service) or entity

Reference, informational or analytical material includes:

Search results provided by the above-mentioned search engines at the request of users, regardless of the manner in which and the form in which they are provided
Information included in a catalogue of products (or work or services), grouped by heading in a visually uniform manner
Information on products (or work or services), exhibitions and similar organized events, which is posted on the online resource of the manufacturer of the products, the person that performs the work or renders the services, or the organizer of the events
Reference and informational material about products (or work or services) and/or about the sellers / manufacturers of those products (the persons that perform the work or render the services), which is provided using recommender systems
A personal opinion on or attitude towards a product (or work or service) that is posted by social media users on their personal pages, unless the information generates interest therein, for instance through overly extensive description of the product (or work or service) and its merits and encouragement to purchase it

As we see it, Decree No. 1087 follows on logically from the approaches applied in practice by the Federal Anti-Monopoly Service of Russia and is largely consistent with previously formulated positions. The market will welcome the fact that catalogues of products (or work or service) that are displayed on online resources in a uniform manner are not treated as advertising under the Decree.

At the same time, there is considerable scope for subjective interpretation in relation to specific materials that are posted online. We recommend evaluating whether the content and format of creative content that is published generates heightened interest in a specific product (or work or service) and whether the content meets other criteria of advertising in relation to which a limit on tax-deductible expenses may apply.

The distinction between advertising and information continues to be one of the key issues in advertising regulation and directly affects the fiscal and administrative burden of participants in advertising. This makes it important for a company to keep track of its approaches to the recording and documentation of advertising and promotional activities and to take steps to comply with industry and tax legislation and mitigate potential risks.

How can B1 help?

The B1 team has extensive experience of supporting clients with legal and tax issues associated with advertising and promotional activities. We would be happy to help you with any related aspects, including:

Analyzing materials posted by your company online to determine which of them constitute advertising
Drafting contracts relating to the publication of advertising online
Analyzing your company’s treatment of expenses incurred for Internet advertising services from the point of view of compliance with tax legislation
Analyzing contracts and related documents to determine the following aspects:
- Which services provided under a contract are subject to the advertising levy
- Which participant in the chain is responsible for paying the advertising levy; provisions regarding the responsibility of participants in the chain for non-fulfilment of obligations to pay the advertising levy and reimbursement of other participants for losses in the event of claims being made by Roskomnadzor regarding non-payment of the levy
Configuring your company’s internal processes to ensure compliance with advertising levy requirements (preparation of responses to notifications from Roskomnadzor, checking of calculations and provision of explanations, etc.) and other requirements of industry and tax legislation
Day-to-day support with legal and tax issues associated with advertising and promotional activities

AUTHORS

Natalia Khobrakova, B1 Partner, Tax, Law and Business Support
Vasily Makovkin, B1 Partner, Legal Services, Tax, Law and Business Support
Gerda Arakcheeva, B1 Senior Manager, Legal Services, Tax, Law and Business Support
Vasilisa Asanova, B1 Senior Manager, Tax, Law and Business Support
Polina Bychenok, B1 Senior, Legal Services, Tax, Law and Business Support