Monitoring of legislation
1. New legislation regulating investment activity in the Russian Federation
FOR THE PERIOD FROM 04/01/2026 TO 04/30/2026
- On conducting an experiment on postponing VAT payments when importing goods into the Russian Federation
By Decree of the President of the Russian Federation, an experiment has been established to grant deferred payment of value-added tax levied by customs authorities when goods are imported into the Russian Federation. The experiment is carried out until June 30, 2027 inclusive.
A deferral is granted for a period of up to three months from the date of release of goods under the customs procedure for release for domestic consumption without paying interest for granting such a deferral. Participants in the experiment may be Russian legal entities included in the register of authorized economic operators and (or) in the list of backbone organizations of the Russian economy, subject to the established conditions.
For investment projects, this regulation is important when importing equipment, components and other goods used in the creation, modernization or technological re-equipment of production facilities. The practical effect is to reduce the short-term cash burden on the investor during customs procedures.
Basis: Decree of the President of the Russian Federation dated 04/20/2026 No. 263 "On additional measures to increase the sustainability of the Russian economy"; official publication 04/20/2026.
- On the specifics of customs regulation at the state border of the Russian Federation
The Decree of the President of the Russian Federation establishes the specifics of customs regulation at the state border of the Russian Federation. The document refers to a set of measures aimed at ensuring the sustainability of foreign economic operations and the functioning of customs procedures in the current conditions.
For investment activities, such provisions are important in terms of planning supplies of equipment, raw materials, materials and components for construction, start-up of production facilities and fulfillment of obligations under investment projects. Delays in customs clearance directly affect construction schedules, commissioning, and the timing of the project's entry into the operational stage.
Basis: Decree of the President of the Russian Federation dated 04/20/2026 No. 261 "On the specifics of Customs regulation at the State Border of the Russian Federation"; official publication 04/20/2026.
On determining the list of publicly available information from GIS "Investments"
The Ministry of Economic Development of the Russian Federation has approved a list of publicly available information contained in the state information system "Capital Investments" and to be posted by the Federal Tax Service of Russia on the official website of the specified system on the Internet.
Regulation has been adopted to develop the digital infrastructure for supporting agreements on the protection and promotion of investments and other mechanisms related to investment projects. The publication of publicly available information is aimed at increasing the transparency of information about projects and agreements implemented using appropriate mechanisms.
For regional authorities and development institutions, this act is important in providing information support for investment projects, monitoring the use of NWPC and preparing analytical materials on projects hosted in the GIS "Investments".
Basis: Order No. 781 of the Ministry of Economic Development of the Russian Federation dated 11/24/2025 "On Approval of the List of Publicly Available Information Contained in the State information system "Investments" and to be Posted by the Federal Tax Service of Russia on the official website of this system in the information and telecommunications network "Internet"; registered with the Ministry of Justice of Russia on 04/17/2026 No. 86094; official publication on 04/20/2026; entry into force effective date is 05/01/2026.
- Changes in the essential terms of government contracts due to an increase in the VAT rate
The Government of the Russian Federation has established a special procedure for changing the essential terms of contracts concluded to meet federal needs in connection with an increase in the value-added tax rate from January 1, 2026.
By agreement of the parties, it is allowed to adjust the terms of contracts within the limits established by the resolution. The regulation primarily affects contracts for goods, works and services, the execution of which is associated with acceptance after January 1, 2026 and the price of which did not take into account the increase in the tax burden in advance.
For investment and infrastructure projects, this measure is important in the implementation of federal contracts for research, design, construction, reconstruction and other work, as it reduces the risk of non-fulfillment of the contract due to changes in tax conditions.
Basis: Decree of the Government of the Russian Federation dated 04/15/2026 No. 416 "On Changing the Essential Terms of Contracts Concluded to meet Federal Needs in connection with an increase in the Value-added tax rate from January 1, 2026 in accordance with the legislation of the Russian Federation."
- To expand the list of technological equipment, the import of which is not subject to VAT
The Government of the Russian Federation has amended the list of technological equipment whose analogues are not manufactured in the Russian Federation and whose importation into the territory of the Russian Federation is not subject to value-added tax.
The list includes an additional item on the EAEU HS code 9508 21 000 0 — The "DOUBLE HEART G650" attraction. Despite the narrow subject of regulation, the act is important as an example of a point update of the list of equipment imported without VAT in the absence of Russian analogues.
For investment projects, the practical importance lies in the need to verify the applicability of the list to imported equipment when preparing the financial model and the customs and tax block of the project.
Basis: Decree of the Government of the Russian Federation dated 04/29/2026 No. 496 "On Amendments to Decree of the Government of the Russian Federation dated April 30, 2009 No. 372"; official publication 04/30/2026.
2. Normative initiatives in the field of investment activity
This section contains drafts of regulatory legal acts and draft laws. These provisions are not valid regulations until the relevant act is adopted, signed and officially published.
- Mitigation of reforestation requirements for residents of priority development areas
The State Duma is considering a draft law aimed at correcting the duties of residents of priority development areas for reforestation when using forest land.
It is proposed to determine the amount of reforestation based on the area of actual logging, rather than the entire area of the site transferred from the forest fund lands. It also provides for rules for notifying the management company of a priority development area of the start of deforestation and providing information on the implementation of reforestation.
For investors in priority development territories, the initiative can reduce the excessive administrative and financial burden of project implementation if the actual logging is not carried out on the entire area of the provided site.
Basis: Draft Federal Law No. 1163986-8 "On Amendments to the Federal Law "On Priority Development Territories in the Russian Federation" and Article 63.1 of the Forest Code of the Russian Federation"; adopted by the State Duma in the first reading on 04/15/2026.
- On a unified approach to the development of investment activities of the subjects of the Russian Federation and municipalities
The State Duma is considering a draft law aimed at legislating common approaches to the development of investment activities in the constituent entities of the Russian Federation and municipalities.
The project is related to the institutionalization of elements of the regional and municipal investment standard, including investor support institutions, investment declarations, investment committees, sets of investment rules, investment maps and other organizational mechanisms for improving the quality of the investment environment.
For the subjects of the Russian Federation, the initiative is important as a possible basis for unifying requirements for investment processes and increasing the comparability of regional practices of investor interaction with public authorities. As of April 2026, the draft law is not a valid regulation.
Basis: Draft Federal Law No. 1081975-8 "On Amendments to the Federal Law "On Investment Activities in the Russian Federation Carried Out in the Form of Capital Investments" and Certain Legislative Acts of the Russian Federation"; adopted by the State Duma in the first reading on January 14, 2026; continues to be considered in 2026.
- On amendments to the legislation on special economic zones
The Russian Ministry of Economic Development has prepared a draft federal law on amendments to legislation on special economic zones. As of the monitoring date, the draft has not been submitted to the State Duma.
The project is aimed at improving the regulation of special economic zones as a tool for territorial development and attracting investments. In this regard, it is of interest to regions using special business regimes, industrial parks, SEZs and other investment platforms.
Basis: Draft Federal Law "On Amendments to the Federal Law "On Special Economic Zones in the Russian Federation"; prepared by the Ministry of Economic Development of the Russian Federation, project ID 01/05/04-26/00166935, text as of 04/06/2026; not submitted to the State Duma.
- On clarifying the limitation periods for disputes on privatization
A draft law on amendments to Article 217 of Part One of the Civil Code of the Russian Federation has been submitted to the State Duma, aimed at clarifying the limitation periods for disputes related to the privatization of state and municipal property.
The draft law proposes to apply the limitation periods and the rules for calculating them, established by the Civil Code of the Russian Federation, to the requirements on the civil consequences of violating the legislation on privatization. At the same time, it is proposed to fix the deadline after which the relevant claims cannot be satisfied — ten years from the date of violation of the right.
For the investment climate, the initiative is important in terms of the legal certainty of asset turnover, previously privatized property, M&A transactions and the assessment of property risks in structuring investments.
Basis: Draft Federal Law No. 1208563-8 "On Amendments to Article 217 of Part One of the Civil Code of the Russian Federation"; date of publication on the website of the State Duma — 04/17/2026.
3. Explanations of the federal executive authorities of the federal legislation
- On the construction of auxiliary buildings and structures
The Russian Ministry of Construction clarified certain issues related to the lack of a requirement to obtain a permit for the construction of auxiliary buildings and structures.
The explanation states that a building permit is not required in the case of the construction of auxiliary buildings and structures on a land plot that meet the criteria established by the Government of the Russian Federation. At the same time, the Ministry of Construction of Russia draws attention to the fact that the Urban Planning Code of the Russian Federation does not provide for the assignment of buildings to objects of auxiliary use.
For investors, this position is important when planning the composition of permits for facilities serving the main investment facility: engineering, storage, auxiliary and other facilities that may be built on the project site.
Basis: Letter of the Ministry of Construction and Housing and Communal Services of the Russian Federation dated 04/02/2026 No. 7697-OG/08 "On the absence of a requirement to obtain a permit for the construction of buildings and structures of auxiliary use."
- To provide reports on the use of forests before the start of logging
Rosleskhoz provided explanations on the issue of submitting reports on forest use before the actual start of logging. It follows from the explanation that the obligation to provide a monthly report arises from the moment of the start of logging operations.
For investment projects involving the use of forest plots or preparatory work on such sites, this position is important when planning reporting responsibilities, deadlines for the start of work and interaction with authorized bodies in the field of forest relations.
Basis: Letter of the Federal Forestry Agency dated 04/08/2026 № VS-02-54/9377 "On the provision of forest use reports".
4. New legislation in the Republic of Tatarstan (and other regions of Russia).
- On changing the cost recovery procedure for investment projects implemented within the framework of the NWPC in the Republic of Tatarstan
The Cabinet of Ministers of the Republic of Tatarstan has amended the procedure for reimbursement of costs provided for in Part 1 of Article 15 of the Federal Law "On Protection and Promotion of Investments in the Russian Federation" incurred by an organization implementing a project within the framework of an investment project for which an agreement on protection and promotion of investments has been concluded.
Regulation refers to the regional mechanism of application of the NWPC and is important for organizations implementing capital-intensive projects using government support measures. The change should be taken into account when supporting projects, structuring support measures, and advising investors on the application of Federal Law No. 69-FZ in the Republic of Tatarstan.
Basis: Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 04/27/2026 No. 521 "On Amendments to the Procedure for Reimbursement of Costs Provided for in Part 1 of Article 15 of Federal Law No. 69-FZ of April 1, 2020 "On the Protection and Promotion of Investments in the Russian Federation" Incurred by the Organization Implementing the project as Part of an Investment project for which an agreement on protection and promotion has been Concluded capital investments", approved by Resolution No. 1011 of the Cabinet of Ministers of the Republic of Tatarstan dated 11/28/2025.
- Approval of the action plan for the development of import substitution in the industrial sector of the Republic of Tatarstan
The Cabinet of Ministers of the Republic of Tatarstan has approved an action plan for the development of import substitution in the industrial sector of the Republic of Tatarstan.
The document is aimed at developing the industrial potential of the republic, reducing dependence on imports and supporting production projects focused on the production of high-demand products in the Republic of Tatarstan. For investment activity, the act is important when linking industrial projects with the tasks of technological development, industrial cooperation and import substitution.
Basis: Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 04/27/2026 No. 524 "On approval of the action plan for the development of import substitution in the industrial sector of the Republic of Tatarstan".
- On the organization of professional training and additional professional education for the needs of defense industry organizations in the Republic of Tatarstan
The Cabinet of Ministers of the Republic of Tatarstan has adopted an act on the organization of vocational training and additional vocational education for the needs of organizations of the military-industrial complex in the Republic of Tatarstan in 2026-2028.
The document is important for industrial policy and investment support in terms of staffing production projects, especially projects related to industrial cooperation, technological renewal and expansion of production facilities.
Basis: Resolution of the Cabinet of Ministers of the Republic of Tatarstan dated 04/28/2026 No. 547 "On the organization of vocational training and additional vocational education for the needs of organizations of the military-industrial complex in the Republic of Tatarstan in 2026-2028".
5. Judicial practice
- On taxation of corporate property: a thematic review of the Supreme Court of the Russian Federation
The Supreme Court of the Russian Federation has approved the Thematic Review No. 4/2026, devoted to the consideration by arbitration courts of disputes related to the taxation of corporate property.
The review contains legal positions on the qualification of technological equipment and fixed assets for corporate property tax purposes, the ratio of buildings and functionally related equipment, as well as determining the tax consequences when accounting for property.
For investors and organizations implementing production projects, the review is of practical importance in shaping the structure of fixed assets, preparing a project tax model, assessing the consequences of installing equipment in buildings and due diligence of production assets.
Basis: The Thematic Review of the Supreme Court of the Russian Federation No. 4/2026 "On the Consideration by Arbitration Courts of Disputes related to the Taxation of Corporate Property", approved by Resolution of the Presidium of the Supreme Court of the Russian Federation dated 04/29/2026 No. 6A/2026.