Telecom, media and IT

The law on countering cyber fraud has come into effect Pepeliaev Group advises that, on 1 June 2025, the law on countering cyber fraud came into force. Telecom service providers and credit institutions are now obliged to comply with the newly introduced security measures.

The Russian Ministry of Digital Development, Communications and the Mass Media is proposing to amend the accreditation rules for IT companies Pepeliaev Group advises about the planned amendments in the Regulations on the state accreditation of companies engaged in the field of IT.

New criteria for including software in the Register of Russian Software Pepeliaev Group advises of new rules being published for the Register of Russian Software to be formed for both software that is included in it and software that is intended to be included.

Unified rules have been established for how communications operators should liaise with management companies when communications networks are installed in apartment buildings Pepeliaev Group advises that the Russian Government has published Resolution No. 1055 dated 6 August 2024, which regulates how a communications operator and the person that manages an apartment building should work together when communications networks are installed, operated and dismantled.

New tax benefits for IT companies: the state continues to stimulate the domestic information technology industry On 14 July 2022, a law  came into force that introduced new measures to stimulate the domestic information technology industry. In particular, the conditions for obtaining tax benefits have been simplified, and the corporate profit tax rate has been reduced to zero for 2022-2024.

The Government put before the State Duma a draft law on the taxation of digital rights On 14 April 2022 the Government put before the State Duma a draft law on the taxation of digital rights (transactions with digital financial assets).

The Russian Federal Tax Service has confirmed that it is legal to separate IT units into individual legal entities in order to receive tax benefits Pepeliaev Group advises that, according to the position of the Russian Federal Tax Service, the reorganisation of a legal entity as a result of which a standalone IT company is created cannot be considered by tax authorities to be a distortion of facts of economic life and qualify as the application of a tax evasion scheme.

Personal Data Pepeliaev Group advises that, from 1 July 2017, there will be substantial increases in fines for violations of personal data legislation.

The electronic services of foreign companies are subject to VAT in Russia Pepeliaev Group advises that, on 1 January 2017, a Federal Law comes into force, which establishes the procedure for applying VAT to services that foreign companies supply to Russian consumers in electronic form. The Law also establishes a specific procedure for such companies to register with the Russian tax authorities.

How the court treats the losses of merged companies Pepeliaev Group advises that merging a loss-making company into a profitable one and including the former's losses in the form of negative exchange rates in the expenses of a profitable company may be recognised by the courts as actions aimed at obtaining an unjustified tax benefit.

Changes in requirements for constructing public switched telephone networks (PSTN)

The licensing of radio and television broadcasting

Pepeliaev Group advises that 22 February 2011 saw the publication on the website of the Federal Service for Supervision over Telecommunications, Information Technology and Mass Media (“Roskomnadzor”) of its Order No. 048 dated 31 December 2010 On temporary rules for administrative procedures performed by the Federal Service for Supervision over Telecommunications, Information Technology and Mass Media to grant, renew, extend and cancel licences at the licensee’s request, to issue additional copies of licences, and to provide information contained in the licence register on specific licensees while rendering the state service of licensing radio and television broadcasting.