2020 legislative acts
  • By the Federal Law as of 25.12.2018 №480-FL the moratorium on scheduled inspections of legal entities – small business as well as sole entrepreneurs was prolonged.
  • The changes in the Russian Tax Code were made in accordance with the Federal Law №63-FL as of April 15, 2019.
    Since January 1st, 2020 mandatory declarations on transport and land taxes were canceled. Tax authorities will inform entities, which have vehicles and land plots, about the charged taxes.
    The mandatory settlements of advance payments on property tax are cancelled. Besides, the entities are given the right to choose the authority, in which they can submit the unified tax return, in case the entity has multiple objects in the same region.
    In addition, a VAT deduction is provided for the "export" of services and works. In case Russia is not recognized as the place of sale of works or services, "input" VAT can be deducted.
    The transfer of property on a free-of-charge basis to the ownership of the Russian Federation for the purposes of organization or for scientific research in Antarctica is also exempt from VAT payment.
    The property transferred to the treasury of the region, municipality or to the ownership of the Russian Federation is not the subject to VAT.
    Provisions regarding the investment tax deduction on income tax were clarified. This refers to deductions for expenditure on infrastructure.
    Since 2020, sole entrepreneurs are not be obligated to submit a preliminary declaration 4-NDFL (personal income tax). Instead of it, there are advance payments on the basis of the actual income.
  • According to the adopted amendments, the State information resource of accounting (financial) statements was organized. The Federal Tax Service (FTS of Russia) is authorized to maintain the resource.
    Beginning from the financial accounts for 2019, all companies are obliged to file accounts only in electronic form. Small business entities will file accounts in electronic form beginning from the financial accounts for 2020.
    Along with this, now the companies are not obliged to submit the accounts to the State statistics authorities.
    The accounts should be submitted to the tax authorities at the place of registration of the taxpayer no later than three months after the end of the reporting period.
    Besides, the Law defined that the Central Bank of the Russian Federation submits the annual accounts (annual balance and profit and loss account) until 15 May of the year following the reporting period.
    Interested parties can get information from the State information resource of accounting (financial) statements for a fee.
    By the Decree of the Government of the RF as of 25.06.2019 №811 since January 01st, 2020 the fee for provision of information on accounting (financial) statements in electronic format in the form of annual subscriber maintenance of the one workplace amounts to RUB 200 000. The fee is charged on request of the interested parties. Bank details for payment of fee are available on the official web-site of the FTS of Russia.
  • According to the Federal Law as of December 12th, 2019 No 375-FL, starting from January 1st, 2020 the amendments to the Law «On enforcement proceedings» came into force.
    The law contains the regulations on the зlock of access to third parties to data on overdue debts and multiple appeals on bankruptcy cases by different bankruptcy creditors and authorized bodies. . Besides, according to the amendments, the provision of information through the personal account and the creditors are obligated to notify the debtors about attraction of third parties (collectors) to debt repayment. The creditor must send the notice within 30 working days from the date of attraction of the collector. The relevant information should be placed in the Unified Register.
    The Unified Register should contain the data on creditors, collectors, numbers and dates of contracts on their attraction to debt collection as well as passport data and debtor’s tax number. At the same time, the specified data cannot be available on the open Internet.
  • • The Federal law of November 12th, 2019 No. 377-FL adopted amendments to legislative acts relating to the entry of information into the Unified State Register of Legal Entities (EGRUL), the Unified State Register of Sole Entrepreneurs (EGRIP), the Unified Federal Register of Information on the Facts of the Activities of Legal Entities (Fedresurs).
    Starting from April 1, 2020, the following information about individuals must be entered in Fedresurs: last name, name and patronymic, place of birth, country of residence, tax number (INN); and full and short name, INN and state registration number (OGRN) in relation to legal entities.
    From the same date, legal entities on their own initiative can add in Fedresurs information about the guarantee, restrictions on rights under the agreement. It is possible to request an extract of information from Fedresurs.
    From September 1st, 2020, EGRUL contains data on legal entities acting as the sole executive body. If several persons have the authority to act without a power of attorney on behalf of the company, relevant information will be given in relation to each of these individuals or legal entities, as well as information on joint or independent actions.
    When making entries on removal of legal entities from EGRUL by decision of the registering authorities, the interested parties whose rights are affected by such a decision will be able to send the relevant applications to the registering authorities. Upon receipt of applications within 3 months from the date of publication of information, decisions on removal from EGRUL cannot be taken.
    From the same date, individuals cannot be registered as sole entrepreneurs if 1 year has not expired since the court made a decision to forcibly terminate their activities or 3 years have not expired since the day they were removed by decision of the registering authority.
    From September 1, 2020, EGRIP contains data on the date and manner of termination of sole entrepreneur activity: on application, due to death, bankruptcy, removal from EGRIP and court decision.
  • The Federal Law №485-FL as of December 27th, 2019 amended the Federal Laws «On state and municipal unitary enterprises» and «On protection of competition».
    Since January 8, 2020 the fields of activity of unitary enterprises are limited. It was established that the purposes of unitary enterprises can be:
    • ensuring of the work of the Ministry of Defense and the Russian Guard (Rosguard);
    • carrying out of works in the areas of activity of natural monopolies and radioactive waste management;
    • elimination of consequences of emergency situations and prevention of threats to the normal functioning of the population;
    • use of complexes of sea ports that are strictly federal property;
    • activity outside the territory of Russia;
    • activity of cultural, art, cinema and cultural property protection institutions;
    • ensuring of the life of population in the Far North and equivalent localities.
    In all other competitive product markets, the establishment of an unitary enterprise is prohibited since January 8, 2020. Existing unitary enterprises are subject to liquidation or reorganization by decision of shareholders until January 1st, 2025.
  • According to the Article 6 of the Federal Law as of 03.08.2018 №280-FL, since January 1st, 2020 the Ministry of Agriculture of Russia maintains the Unified State Register of Organic Product Manufacturers.
    The organic products are implied by the law as ecologically friendly agricultural products, raw materials and supplies.
    The Register is maintained in electronic format with the use of corporate Automated Information system of registered and reference data (AIS NSI), the data on organic product manufacturers are obligatorily entered: name and production address; registration number and duration of the certificate of conformity; name of the certified body.
    Data contained in the Register, are publicly available on the web site of the Ministry of Agriculture and provided free of charge to all concerned legal entities and individuals.
  • Licensing of air transportation of passengers and goods has been canceled
    The provisions of the Federal law of May 4th, 2011 No. 99-FL “On Licensing of Certain Types of Activities” regarding the need to obtain licenses for carrying out air transportation of passengers and goods ceased to be in force by the Federal law of February 18th, 2020 No. 21-FL. The provisions obliging entities engaged in air transportation to obtain an operator’s license along with the air operator's certificate are also excluded from the Aviation Code of the Russian Federation.
    Since February 29th, 2020, legal entities or sole entrepreneurs have to obtain air operator's certificate from the Federal Air Transport Agency (Rosaviatsiya) to carry out commercial air transportation.
  • On March 31st, 2020, the State Duma of the RF adopted the Law, according to which the Government of the RF is vested with a right for 2020 to suspend, cancel or defer tax inspections to a later date, extend the due dates for tax payments, including on special tax regimes, as well as extend the due dates for advance payments on transport and land taxes, property tax of enterprises introduced by regional and municipal authorities.
    In addition, the Government is granted authority to extend the due dates for filing of tax returns and financial accounts, requirements for paying taxes, fees, insurance payments, fines, penalties, as well as the decision lead time to recover taxes, fines and penalties.
    The authorities of the constituent territories of the RF got the opportunity throughout the whole year 2020, beginning from January 1st, to extend the due dates for paying of unified agricultural tax, unified tax on imputed income, payments on patents, as well as payments within the simplified tax system.
  • The Federal law of June 8th, 2020 No. 168-FL provides the formation of the Unified Federal Information Register Containing Data on the Population of the Russian Federation (hereinafter “the Register”).
    The law came into force since June 8, 2020. There is a transition period up to December 31st, 2025, and the Register may not be required by the legislative acts as a single and obligatory source of data up to January 1st, 2023.
    The Register will contain the following data on citizens:: first, last and middle name; date and place of birth; gender; individual insurance account number (SNILS); individual tax number (INN); citizenship; marital status.
    The Federal Tax Service is responsible for the maintenance and data security of the Register. The Register will be based on information containing in the Federal Tax Service and other authorities.
    Data on taxes and incomes, pension, health condition and other biometric data will not be included.
    State administration bodies will have access to the Register as part of their remit. Notary offices will not have direct access.However, they will be obliged to check data upon request when notarizing.
    In case of discovering a mistake, the adopted law determines the procedure of introduction of amendment to the Register upon the application of the citizens. Removal of records from the Register is not provided.
  • The Federal law of June 8th, 2020 No. 171-FL introduced the amendments to the Arbitration Procedure Code of the Russian Federation (hereinafter “the Code”) providing the Russian legal entities and individuals under restrictive measures of foreign countries the right to transfer cases from foreign courts to the Russian ones.
  • The Federal law of June 23rd, 2020 No. 187-FL entered into force, establishing the administrative liability of self-regulating organizations (hereinafter “SRO”) in the financial market for violations in monitoring the activities of its members, the procedure and deadlines for submitting information about SROs to regulatory authorities.
  • In accordance with the Order of the President of the Russian Federation, the Ministry of Economic Development has formed a Register of socially oriented non-profit organizations receiving additional support measures.
  • Starting from September 1st, 2020 the Federal Tax Service of the Russian Federation gains a right to close down sole entrepreneurs by force. This provision is recorded by the amendments to the law №129-FL «On state registration of legal entities and sole entrepreneurs», adopted in November 2019.
    Earlier the removal of sole entrepreneurs from the Unified State Register of Sole Entrepreneurs (EGRIP) without their consent was possible only under the court decision or in cases of the right reversion or end of residence period in Russia of a foreign resident – entrepreneur.
    Now the authorities of the Federal Tax Service of the Russian Federation might declare sole entrepreneurs inactive and remove them from the register, if the following conditions are at the same time observed on the date of the arrival at a decision:
    • when 15 months passed after the patent expiration date or failure to provide accounts to the Federal Tax Service within last 15 months;
    • active arrears and tax, fee and due liabilities.
  • Two laws concerning the activities of limited liability companies were adopted. Among them are the Federal Law No. 251-FL of July 31st, 2020 «On Amending Article 94, Part 1 of the Russian Civil Code» and the Federal Law No. 252-FL of July 31st, 2020 «On amending Federal Law «On Limited Liability Companies» to the Extent of Improving the Procedure for Recording in the Unified State Register of Legal Entities Information on the Exit of a Limited Liability Company Member from Such Company». There is a connection between the Laws.
    The Law No. 251-FL specifies the stage of share transfer to the company. In the previous version of the Article 94 of the Russian Civil Code, the moment of share transfer to the company was the receipt of an application or request by the company. According to the new version - this is the date when the record on shareholder's withdrawal was made in the Unified State Register of Legal Entities (EGRUL) or the date when the company received a request to purchase a share.
    The Law No. 252-FL brings the Law «On Limited Liability Companies» into compliance with the updated Article 94 of the Russian Civil Code. Thus, the new Article 23 states that the calculation of the actual share value should be based on the financial statements for the reporting period that precedes the date of transfer to the company of the excluded member share, not the date of application filing, as it was before. At the same time, the date of share transfer to the company will be the date of entry in the EGRUL or receipt of withdrawal application by the society.
    Thus, the legislation amendments simplify the process of the shareholder's withdrawal and exempt companies from obligation to submit the documents for state registration.
  • The significant changes to the Laws «On Lotteries» and «On State regulation of activities to organize and conduct gambling, and amending certain legislative acts of the Russian Federation» were made by two Laws No. 242-FL of 20.07.2020 and No. 270-FL of 31.07.2020.
    In general, the amendments reinforce the requirements to the lottery and gambling companies.
    Thus, the lottery companies are now obligated to disclose information not only to the lottery organizers, but also to the State supervisory authorities.
    The ban on acting as a shareholder, member, beneficial owner, member of the board of directors or the supervisory board, executive board member, single executive body of the lottery and gambling companies is set for persons who have outstanding criminal records for financial crimes, crimes against the state authorities or for intentional crimes of medium gravity, serious and the gravest crimes.
    Among legal entities which cannot act as shareholders and members, persons with significant, direct or indirect influence on the decisions, single executive bodies of the lottery and gambling companies are legal entities registered in the states or territories with the preferential taxation or territories that do not disclose information on financial transactions (offshore zones) and included in the list approved by the Ministry of Finance of the Russian Federation.
  • The Federal Law No. 302-FL of July 31st, 2020 introduced amendments to the law "On credit histories".
    The amendments introduced qualified credit histories bureaus, which are authorized to calculate the total debt or payment burden of citizens.
    To improve the reliability and quality of data used to calculate the debt burden, the law provides for the exchange of information between qualified and other credit histories bureaus, as well as between credit histories bureaus and creditors.
    Significant amendments were made to the provisions on the composition of information included in the credit history. Now, the main part of the credit history of individuals should contain the following information concerning the subjects of credit history:
    • place of registration and actual place of residence;
    • phone number (including mobile);
    • e-mail addresses, if provided by subjects of credit history;
    • information on state registration of individuals as sole entrepreneurs;
    • information about the procedures for insolvency (bankruptcy) of individuals, if the arbitration court has accepted an application for recognition as insolvent (bankrupt);
    • information about illegal actions of individuals in insolvency (bankruptcy);
    • information on deliberate or fictitious bankruptcy, with the link and date on the inclusion of information in the Unified Federal Register of Bankruptcy Information.
    In addition, a new list of information has been formed regarding the obligations of borrowers, guarantors, principals and lessees.
    Thuswise, the list of transactions for which information should be sent to the credit histories bureau, as well as the list of sources for building up credit histories, has been clarified.
    The law also expands the supervisory powers of the Central Bank of the Russian Federation in relation to credit histories bureaus.
  • On November 7th, 2020, the Federal law No. 349-FL of October 27th, 2020 came into force, changing the procedure for entering information to the Unified Register of Small and Medium-sized Enterprises (hereinafter “SMEs”).
    The law provides that information on small business, that meets the relevant conditions will be entered to the register on the 10th of each month based on information available to the Federal Tax Service (hereinafter “FTS”) of the Russian Federation as of the first day of each month. Previously, the information was entered to the register once a year.

    Entrepreneurs who have not provided information to the FTS or who have ceased to meet the criteria for small businesses will be excluded from the SMEs register only once a year - on July 10th as before.
  • Amendments to the parts one and two of the Tax code of the Russian Federation and the certain legislative acts are made by the Federal Law No. 374-FL dated 23.11.2020.
    The Law provides a number of measures aimed at improving tax administration as well as clarifies some provisions on payment of taxes, excise taxes and state duties.
    Among main changes related to the legal entities are:
    • since January 1st, 2020, not only property, but also property rights transferred free of charge from a subsidiary or an individual with a share of at least 50% are put out of company’s income;
    • since November 23rd, 2020, it is established that the transport tax benefit is granted from the tax period when the payer became eligible for the benefit, not from the moment when the tax authorities learned about it;
    • power of attorney standard on reporting to the tax authorities entered into force on November 23rd, 2020. The Federal Tax Service of the Russian Federation must approve the new form and electronic format of the power of attorney and the rules for its submission to the Inspectorate;
Globas 2020 highlights

Dear Users!
Following the tradition, we sum up the results of 2020 and share our plans.

The Year of Entrepreneurship in Russia was to be held in 2020. Ironically, the business has faced many difficulties that affected the development of the enterprises and economy in general. That is why relevant and up-to-date information is especially valuable today.

In 2020, we have improved the tools in Globas and added sources to help in identification of new risks and doing business in a rapidly changing environment.
We have increased information support: hold about 100 webinars on current issues, organized corporate training, advised on questions arose during the counterparties check.

We would like to thank you for your confidence and interest in our product. Heeding your valuable advices and recommendations, we develop Globas to be better and friendlier for you!

According to the experts of RAEX-Analytics rating agency, Globas takes the lead in the first Russian rating of information and analytical systems.


  • Globas app
  • Company’s position in the industry – fully updated section
  • New tools for Lists
  • Tax burden and assessment of the field tax inspection probability
  • Risk assessment for sole entrepreneurs
  • Profile of a natural person with extended checking capabilities, new types of extractions on self-employment, search by enforcement proceedings and suspicion of committing a crime
  • Successors/Predecessors – new section of the report
  • Interactive analysis in all sections of Globas
  • Signs requiring attention in all sections of the report
  • Even more accurate risk assessment - improving the Globas indices
  • Arbitration proceedings – improving data, including of counter-claims
  • Selection for transfer pricing.
    It takes two steps using pre-installed criteria customization template to make a selection of comparable companies that meet the requirements of the Tax Code of Russia by interrelationship, net assets, losses and financial indicators.


In 2020, new data have been added to Globas: job vacancies, audit reports, explanatory notes on the financial statements and corporate action notifications for listed companies.
Analysis of procurements is added with commercial tenders organized by for-profit companies or Sole Entrepreneurs by their own rules and using their own funds. New data makes it possible to monitor the companies’ activity and better assess the market opportunities.

Globas has all tools and functions for a fast and proper analysis of business partners. In 2021, we will continue to improve tools and functions and add new sources: our plans involve changes in express assessment taking into account new sources, enhancement of analytical tools, update of a company’s report structure and many other improvements for more efficient and comfortable use of Globas.

Information agency Credinform wishes you a Happy New Year 2021! May your important and not easy work be rewarded with new perspectives and opportunities in the forthcoming year!
We wish you well-being, health and success!

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