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 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
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
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
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