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Since September 1, 2025, Russia has banned advertising on information resources with restricted access. On March 10, 2026, Russia's Federal Antimonopoly Service (FAS) clarified that the blocking and slowdown of Telegram's operations are equivalent to official access restrictions, meaning advertising on the messenger is considered a violation of the law. However, on March 25, FAS introduced a transition period until the end of 2026, temporarily exempting businesses from administrative fines. Despite this grace period, companies continue to face serious tax risks and remain vulnerable to a potential change in the agency's position.
How the Situation Evolved
Since September 1, 2025, a ban on advertising on information resources with restricted access has been in effect. Violating this ban carries administrative fines for legal entities ranging from 100,000 to 500,000 rubles.
On March 10, 2026, FAS issued clarifications equating Roskomnadzor's actions to block and throttle the messenger with official access restrictions. This meant that advertising on Telegram became a formal violation of the law.
On March 25, FAS issued new clarifications establishing a transition period until the end of 2026. During this period, liability for advertising on Telegram and YouTube will not be enforced, allowing businesses time to adapt.
On March 10, 2026, FAS issued clarifications equating Roskomnadzor's actions to block and throttle the messenger with official access restrictions. This meant that advertising on Telegram became a formal violation of the law.
On March 25, FAS issued new clarifications establishing a transition period until the end of 2026. During this period, liability for advertising on Telegram and YouTube will not be enforced, allowing businesses time to adapt.
Why This Matters for Businesses
At first glance, the grace period allows companies to continue advertising on Telegram without the risk of fines. However, experts warn of several hidden threats:
- The moratorium is not law. The transition period was established by an FAS clarification published on the agency's website. No legislative changes were made. Therefore, FAS is not formally bound by its clarification and could resume enforcement at any time, citing the direct effect of the law.
- Tax consequences. Advertising expenses are not deductible for profit tax purposes if the advertising is placed on a resource with restricted access. Given the FAS's position, tax authorities may retroactively exclude such expenses from the tax base for profit tax, with an uncertain effective date in the past.
- Blocking on other grounds. If Telegram is classified as an extremist organization or access to it is restricted on other grounds, the FAS clarifications will lose effect, and the ban will become absolute.
- Continuing violation. FAS continues to collect data on advertising being placed. The agency may classify the failure to remove advertising posts after the transition period as a continuing violation. In that case, advertising published from March 2026 could become grounds for liability in 2027.
What Businesses Should Do Now
Companies advertising on Telegram are advised to:
- assess current volumes of advertising placements on the messenger;
- develop a plan to migrate advertising campaigns to other platforms (VKontakte, Yandex.Direct, Rutube, etc.);
- keep records of advertising expenses considering tax risks;
- monitor changes in the FAS's position and legislation;
- if necessary, consult with specialists to minimize risks.
How Acsour Can Help
Acsour experts are ready to:
Contact us — we will help you navigate the new rules and protect your business from tax and administrative risks.
- advise on the tax accounting of advertising expenses;
- help assess the risks of expenses being deemed unjustified;
- develop internal policies for recording advertising costs.
Contact us — we will help you navigate the new rules and protect your business from tax and administrative risks.
