By the end of December 2025, companies need to prepare for the tax changes taking effect in 2026. At the same time, new rules for calculating the vehicle recycling fee have come into force, the uses of the digital passport are expanding, and the valuation of an interest on a member's withdrawal from a Russian limited liability company (OOO) has been clarified.
December's agenda combines preparation for the tax reform already enacted with specific changes to sectoral and corporate regulation. These affect different businesses and do not require every market participant to take the same steps.
Taxes and special tax regimes
Federal Law No. 425-FZ of 28 November 2025 provides for an increase in the standard VAT rate from 20% to 22% from 1 January 2026. For VAT exemption under the simplified taxation system in 2026, the threshold for the previous year's income is set at RUB 20 million.
For companies using the simplified taxation system, this is a reason to review their 2025 income, the conditions for exemption and the implications for prices and contracts. These changes cannot be reduced to an increase in every tax for every business.
The vehicle recycling fee
New rules for calculating the recycling fee on passenger cars took effect on 1 December 2025 under Russian Government Resolution No. 1713 of 1 November 2025, which amended Resolution No. 1291. Calculation under the revised schedule takes account of the vehicle's characteristics, including power output; the applicable coefficient is determined for the particular vehicle.
The digital passport and financial sector compliance
The second stage of digital passport use begins on 29 December under Russian Government Resolution No. 1443 of 19 September 2025. Financial market organisations included in the register provided for by the Resolution may use information from the Gosuslugi public services app to establish a customer's identity when the customer attends in person. The customer must previously have undergone identification with that same organisation. The exceptions requiring an original paper identity document under legislation or Bank of Russia regulations remain in place.
Organisations using this method need to reflect its conditions in their customer service procedures. The introduction of the digital passport does not mean that every financial organisation must adopt this method of identification.
Corporate law and members' withdrawal
Federal Law No. 514-FZ of 28 December 2025 clarifies the calculation of the statutory actual value of an interest in an OOO. If the recipient of the payment or the company disagrees with the calculation of net assets based on the financial statements, their value for the payment situations specified by law is determined using the market value of assets and liabilities. The valuation is performed by a valuer; an application to use this procedure must be made before the payment deadline expires.
A separate option is to provide in the company's articles of association that the statutory actual value of an interest is calculated on the basis of the market value of that interest itself. Introducing such a provision requires a unanimous decision of the members. These two mechanisms need to be distinguished when reviewing withdrawal arrangements and corporate documents.
Practical implications
In preparing for 2026, companies should identify the changes that apply to them. The tax amendments require an assessment of income and contractual terms; the new recycling fee requires a calculation based on vehicle characteristics; and the digital passport requires a review of the conditions for its use. In corporate matters, it is important to agree the valuation procedure for an interest in advance, without conflating the different methods provided for by law.