
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 rules for the calculation of average earnings
The Government of the Russian Federation has approved Decree No. 540 dated 24.04.2025, which makes small adjustments to the way in which average earnings are calculated. The decree will come into force on 1 September 2025 and remain in effect until 1 September 2031.

Tougher sanctions for failure to report information to a military registration office
On 2 July, the Federation Council approved amendments to the Administrative Offenses Code of the Russian Federation aimed at increasing the penalties imposed on individuals for failing to inform their local military registration office of a change of home address.
Second half of 2025: Entry application via ruID for visa-free travelers and disconnection of foreign citizens’ SIM cards that have not undergone biometric registration
We would like to remind you of the following upcoming events: (1) from 30 June 2025, foreign citizens entering the Russian Federation under a procedure that does not require a visa must fill out entry applications using the special “ruID” app, (2) from 1 July SIM cards belonging to foreign citizens that have not been re-registered with biometrics will cease to work.