Tax Messenger
Russia has ratified the Double Taxation Treaty with the UAE
09.07.2025
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. This means that procedures required for the ratification of the DTT on the Russian side have now been completed. If, by the end of 2025, the UAE completes the steps required under its domestic law for the ratification of the DTT and the states exchange written notifications of the completion of internal procedures, the provisions of the DTT between Russia and the UAE will enter into force on 1 January 2026.
At present, the status of the ratification of the DTT on the UAE’s side is unknown. We will monitor further developments.
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Bill amending the Tax Code passes the second reading in the State Duma
On 18 November, the Russian State Duma adopted in the second reading Federal Bill No. 1026190-8 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, which includes amendments proposed by the Government for the second reading of the Bill in the State Duma. After its third reading on 20 November, the Bill will be submitted to the Federation Council and then to the Russian President.
19.11.2025
Tax legislation updates in the Republic of Kazakhstan effective from 1 January 2026
A sweeping reform has been undertaken to introduce a new Tax Code of the Republic of Kazakhstan, which is scheduled to take effect on 1 January 2026. Several accompanying bills and subordinate regulations are currently under consideration to supplement and further clarify the provisions of the New Tax Code. The key changes are summarized below.
30.10.2025
New VAT rules for sales of goods by non-EAEU foreign suppliers via e-commerce platforms
On 2 October 2025 a bill of amendments appeared on the regulation.gov website proposing the introduction to the Russian Tax Code of new VAT rules for sales of goods by foreign suppliers (other than residents of EAEU countries) via e-commerce platforms. Under the Bill, VAT would be charged on foreign e-commerce products purchased by individuals through online marketplaces.
08.10.2025
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Government proposes tax changes as it plans the 2026 budget
The Russian Government has presented the State Duma with Bill No. 1026190-8 “Concerning Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”. Below we present a summary of the proposed changes.
03.10.2025
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The Russian Government has made important changes to regulations governing the confirmation of origin of goods that may be subject to higher customs duties
We outline the key changes relating to the confirmation of origin of goods and the new powers of the Chamber of Commerce and Industry of Russia (“the CCI of Russia”) to issue certificates of origin.
12.09.2025
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Recommended format for electronic filing of transfer pricing documentation has been approved
On 5 September 2025 the Federal Tax Service published Order No. YeD-7-13/505@ dated 04.06.2025 (“the Order”), which establishes a recommended format for filing documentation prescribed by Article 105.15 (8) of the Russian Tax Code to the tax authorities in electronic form.
08.09.2025
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