On November 28, 2025, the Government of the Russian Federation adopted Resolution No. 1949, which approved changes to the rules for obtaining accreditations by IT companies.

This concerns the calculation of VAT on advance payments, as well as situations where the cost of goods and services changes or a refund occurs.

The assets of regional owners are already traditionally at the centre of attention of the Prosecutor General's Office of the Russian Federation. 

The Ministry of Finance proposes to change the existing taxation procedure.

Tax consultant Anastasia Arzhanova analysed the possibility offered by the Federal Tax Service of Russia of collecting tax debts at the expense of counterparties' accounts receivable.