Economy

The Accounting Chamber proposed to deprive jamon, prosciutto, oysters and lobsters of the preferential VAT rate of 10% and transfer them to the general taxation regime of 22%. The recommendation is contained in the agency's report for 2026. For importers and suppliers of delicacies, this means a potential increase in the tax burden if lawmakers support the initiative.

The Government of the Russian Federation has updated the list of codes for food products subject to VAT at a rate of 10% on sale and import. The changes are caused by amendments to the OKPD 2 classifier, which entered into force in early 2026. The resolution applies to legal relations from January 1, 2026 — importers and sellers of flour will need to bring accounting in line with the new codes.

The government has tightened the working conditions of retailers of tobacco and nicotine-containing products. From March 1, 2027, one recorded fact of the sale of such goods to a minor is enough to cancel the license — without the right to repeat the violation. The changes affect organizations and sole proprietors selling tobacco, nicotine-containing products, hookahs and devices for their consumption.

The Federal Tax Service has prepared a draft of a new declaration form for excise taxes on alcohol, alcoholic and alcohol-containing products, sugar-containing beverages and grapes. The changes are related to amendments to the Tax Code of the Russian Federation, which entered into force on July 1, 2026: the zero excise tax rate on alcohol and the advance payment for alcohol producers were abolished. The new form is applied starting from the April 2027 financial statements.

Starting from March 1, 2027, companies and sole proprietors are required to have a license for the retail sale of tobacco and nicotine-containing products. The law came into force on October 1, 2026, and applications were accepted on the same date. Trading without a permit after March 1 entails a violation of the law. For retail chains, licensing costs are calculated separately for each point.

The 57th meeting of the GST Council in India has been postponed from September 12 to October 8. The meeting was postponed due to the coincidence of the BRICS leaders' summit in New Delhi. For Russian importers and exporters working with Indian counterparties, this means postponing the expected changes in the procedure for tax refunds and offsetting incoming VAT on transactions with India.

On October 1, 2026, a new criterion for consistency for working through intermediary digital platforms came into force. If the contractor works for one customer for more than 60 hours per month for six consecutive months, the criterion is considered fulfilled. The rule is valid until October 1, 2032 and affects more than a dozen industries, including logistics, IT, trade and transport.

The Ministry of Economic Development has prepared a draft order on deflator coefficients for 2027. A coefficient of 1.153 is proposed for the USN, which is higher than the current value of 1.090 in 2026. The marginal revenue for the use of the simplified system will grow to 518.85 million rubles, the limit on the residual value of fixed assets — up to 230.6 million rubles. For companies importing and exporting to the USN, this expands the allowable turnover without losing the special regime.

The Russian-Chinese Chamber will hold a two-day online workshop on working with China on December 17-18. There are eight blocks in the program: from supplier verification and certification to the creation of a company in China and the cases of Russian entrepreneurs. December dates fall exactly in the window when importers close the last shipments before Chinese factories stop for the New Year.