Taxes and duties remain a key focus for regulators as the “budget package” moves forward. Possible changes to the Tax Code amendments are being discussed ahead of the bill’s second reading. The government is also considering giving the President broader powers to regulate the foreign exchange market.
Government Develops Full Supply Chain Tracking System to Tackle “Gray” Imports
The Government is working to align customs risk management systems and harmonize supervisory rules across the Eurasian Economic Union (EAEU). The aim is to create a system that can track goods throughout the entire supply chain and help prevent the underpayment of customs duties.
Tracking the actual import cost of goods is important both for collecting customs duties and for ensuring fair competition. Current controls still allow some goods to enter the country without the required taxes being paid in full. The Government’s plans may also explain the recent queues at the Kazakhstan border, where the Federal Customs Service (FCS) has been carrying out selective post-clearance checks on shipments.
Tracking the actual import cost of goods is important both for collecting customs duties and for ensuring fair competition. Current controls still allow some goods to enter the country without the required taxes being paid in full. The Government’s plans may also explain the recent queues at the Kazakhstan border, where the Federal Customs Service (FCS) has been carrying out selective post-clearance checks on shipments.
Eurasian Economic Commission clarification:
Post-clearance checks may be carried out on conditionally released foreign goods. At the same time, foreign goods entering the EAEU from third countries can be released for free circulation on the single market without additional conditions. Once released, they acquire the status of EAEU goods and are therefore not subject to post-clearance checks in other member states.
This raises questions about whether selective post-clearance checks are actually needed to tackle “gray” imports and underpayment of customs duties. Such measures may conflict with the principle of mutual recognition of control results under EAEU law.
This raises questions about whether selective post-clearance checks are actually needed to tackle “gray” imports and underpayment of customs duties. Such measures may conflict with the principle of mutual recognition of control results under EAEU law.
State Duma Approves 2026–2028 Budget and Tax Code Amendments in First Reading
The State Duma has approved the 2026–2028 federal budget and amendments to the Tax Code in the first reading.
The Ministry of Finance has said it is open to adjusting its tax proposals before the second reading. The State Duma’s Budget and Tax Committee has proposed revising several provisions, including a more gradual transition to lower income thresholds for taxpayers using the simplified tax system (STS) and the patent-based taxation system (PTS), as well as the removal of the VAT exemption for Russian software developers. State Duma Speaker Vyacheslav Volodin expressed hope that compromises with the business community could be reached.
The IT sector is pushing to keep its current tax benefits, while some small business owners are considering closing their businesses if the income thresholds for the STS and PTS are lowered to RUB 10 million.
The Ministry of Finance has said it is open to adjusting its tax proposals before the second reading. The State Duma’s Budget and Tax Committee has proposed revising several provisions, including a more gradual transition to lower income thresholds for taxpayers using the simplified tax system (STS) and the patent-based taxation system (PTS), as well as the removal of the VAT exemption for Russian software developers. State Duma Speaker Vyacheslav Volodin expressed hope that compromises with the business community could be reached.
The IT sector is pushing to keep its current tax benefits, while some small business owners are considering closing their businesses if the income thresholds for the STS and PTS are lowered to RUB 10 million.
Ministry of Finance Proposes Giving President Power to Regulate Foreign Exchange
Proposed amendments to the law “On Currency Regulation and Currency Control” would allow foreign exchange rules in Russia to be set not only by federal laws but also by presidential decrees. These decrees could introduce various currency restrictions unilaterally, including bans on certain transactions, limits and requirements to obtain special permits.
At present, there is no specific liability for violating certain foreign exchange restrictions introduced by presidential decree. If presidential decrees are formally recognized as part of the country’s currency legislation, however, currency control authorities would be able to hold violators liable.
At present, there is no specific liability for violating certain foreign exchange restrictions introduced by presidential decree. If presidential decrees are formally recognized as part of the country’s currency legislation, however, currency control authorities would be able to hold violators liable.
Federal Tax Service Wants Marketplaces to Monitor Sellers’ Tax Compliance
The Federal Tax Service (FTS) has proposed requiring major online marketplaces and classified platforms to monitor whether their partners comply with tax laws and report violations to the tax authorities. The FTS would be able to require platforms to block non-compliant sellers, while the platforms themselves could face fines for failing to meet the new requirements.
An information-sharing pilot between the FTS and major marketplaces is already underway. Its goal is to identify potential cases of business splitting among sellers. New obligations to monitor tax violations would place additional compliance requirements on digital platforms, which would have to ensure effective information exchange with the tax authorities.
An information-sharing pilot between the FTS and major marketplaces is already underway. Its goal is to identify potential cases of business splitting among sellers. New obligations to monitor tax violations would place additional compliance requirements on digital platforms, which would have to ensure effective information exchange with the tax authorities.
10% RZD Empty-Run Tariff Increase to Continue in 2026
The Federal Antimonopoly Service (FAS) has proposed keeping the 10% tariff increase for empty railcar runs next year, along with a 5% increase for containerized freight. The 1.1 coefficient applied to empty-run tariffs would become permanent.
The additional tariff increase was introduced at the beginning of 2025 as a temporary measure to reduce the number of empty railcar runs. Russian Railways (RZD) has said that the current tariff covers only around 60% of the costs associated with empty freight transportation. Business associations have already opposed the increase, warning that higher rail tariffs could push more freight from rail to road transport.
The additional tariff increase was introduced at the beginning of 2025 as a temporary measure to reduce the number of empty railcar runs. Russian Railways (RZD) has said that the current tariff covers only around 60% of the costs associated with empty freight transportation. Business associations have already opposed the increase, warning that higher rail tariffs could push more freight from rail to road transport.
