The tax amendments have been significantly revised ahead of their second reading. The Government is considering possible measures in response to a potential EU move to confiscate frozen Russian assets. The Federal Antimonopoly Service (FAS) will review marketplace discounts, while restaurant owners are calling for the same rules to apply to ready-made food sold by retailers and restaurants. Information security requirements for critical information infrastructure (CII) may also be extended to contractors.
State Duma Approves Major Changes to Tax Code Amendments in Second Reading
The State Duma has approved a substantially revised package of amendments to the Tax Code in the second reading.
Among other changes, the bill introduces a technology fee from September 1, 2026. Milk-containing products made with milk fat substitutes, spreads and butter-vegetable ghee blends will be subject to a 22% VAT rate instead of 10%. VAT benefits for software developers will remain in place. The rules for the simplified tax system (STS) and the patent-based taxation system (PTS) have also been eased: the revenue threshold triggering VAT payments will be lowered gradually, from RUB 20 million in 2026 to RUB 10 million in 2028.
The third and final technical reading is scheduled for November 20, 2025. Despite the concessions for small businesses, the amendments will significantly change the tax environment. The coming year will show how these changes work in practice and what impact they have on businesses.
Among other changes, the bill introduces a technology fee from September 1, 2026. Milk-containing products made with milk fat substitutes, spreads and butter-vegetable ghee blends will be subject to a 22% VAT rate instead of 10%. VAT benefits for software developers will remain in place. The rules for the simplified tax system (STS) and the patent-based taxation system (PTS) have also been eased: the revenue threshold triggering VAT payments will be lowered gradually, from RUB 20 million in 2026 to RUB 10 million in 2028.
The third and final technical reading is scheduled for November 20, 2025. Despite the concessions for small businesses, the amendments will significantly change the tax environment. The coming year will show how these changes work in practice and what impact they have on businesses.
Ministry of Finance Promises Response if EU Confiscates Russian Assets
Finance Minister Anton Siluanov said the Government is preparing a response after European Commission President Ursula von der Leyen proposed options for financing Ukraine, including the use of frozen Russian assets. The European Commission noted that the mechanism could be “misinterpreted” as confiscation of the assets.
Since the beginning of autumn, European countries have been discussing various ways to provide Ukraine with a “reparations loan” backed by frozen Russian assets. Under the proposed mechanism, the loan would be repaid once Russia provides compensation.
Since the beginning of autumn, European countries have been discussing various ways to provide Ukraine with a “reparations loan” backed by frozen Russian assets. Under the proposed mechanism, the loan would be repaid once Russia provides compensation.
FAS to Review Marketplace Discounts Linked to Payment Methods
Marketplace practices involving additional discounts for customers who pay with cards issued by the platforms’ own banks have repeatedly drawn criticism from regulators. Central Bank Governor Elvira Nabiullina has proposed banning price differences based on the method of payment. Sberbank CEO German Gref has also criticized marketplace business practices, calling the discount system non-market-based.
Wildberries called the Central Bank’s proposal absurd. Market participants are also unhappy that the initiative is being discussed behind closed doors. They argue that discounts are part of loyalty programs that are widely used across different industries.
Wildberries called the Central Bank’s proposal absurd. Market participants are also unhappy that the initiative is being discussed behind closed doors. They argue that discounts are part of loyalty programs that are widely used across different industries.
Restaurant Industry Calls for Equal Rules for Ready-Made Food Sold by Restaurants and Retailer
The Federation of Restaurateurs and Hoteliers has asked the State Duma to create equal operating conditions for restaurants and retail chains that sell ready-made meals. The request comes as the State Duma considers amendments to the Trade Law that, among other things, address the production and sale of ready-made food in retail outlets. Restaurant owners argue that retail chains do not always provide adequate conditions for producing and selling prepared food.
The Association of Retail Companies (ACORT) called the proposal excessive, noting that the “ready-made food within retail” format is already regulated. At the same time, the segment continues to grow in popularity. The ready-made food market is expected to expand by 22% in 2025, reaching RUB 1.17 trillion, including VAT.
The Association of Retail Companies (ACORT) called the proposal excessive, noting that the “ready-made food within retail” format is already regulated. At the same time, the segment continues to grow in popularity. The ready-made food market is expected to expand by 22% in 2025, reaching RUB 1.17 trillion, including VAT.
FSTEC to Tighten Information Security Requirements for IT Contractors
FSTEC considers the use of information security products from “unfriendly” countries one of the key issues. The agency warned that while violations have not previously resulted in fines in some cases, this is now set to change. CII security requirements are governed by Federal Law No. 187-FZ of July 26, 2017.
