From 2025, expenses for unmarked advertising and promotion on blocked resources such as Instagram (Meta, recognized as extremist in the Russian Federation) will not be taken into account when calculating income taxes. Acsour experts reviewed the amendments that have already been approved and talked about their importance for business.
What is proposed in the amendments?
Legislators propose amendments to paragraph 44 of Article 270 of the Tax Code of the Russian Federation, which regulates which business expenses are not taken into account when determining the tax base. If the changes are adopted, companies will not be able to take into account the costs of distributing advertising on the Internet in the following cases when determining income tax:
The same amendment was already discussed by the authorities a year ago, but then the initiative was not accepted. Unmarked advertising is prohibited by the industry law "On Advertising", and there was a loophole in the Tax Code, according to which the costs of it could be taken into account in taxation.
Comment by Acsour lawyers
Advertising expenses, provided they are justified and documented, reduce the tax base for income tax. At the same time, the current tax legislation divides advertising expenses into normalized and non-normalized ones. The non-regulated ones are fully accounted for by the taxpayer, while the normalized ones make up only 1% of revenue. Advertising on the Internet refers to non-regulated expenses, Acsour experts say.
The proposed amendments to the Tax Code help to eliminate the contradiction: due to the direct interpretation of the Tax Code, advertising costs "can be taken into account by the taxpayer even if the legislation on advertising and countering extremist activities is violated."
Legislation in the field of advertising has significantly tightened in recent years. For example, since September 1, 2022, a law has been in force obliging customers and distributors of advertising, as well as intermediaries in this process, to transmit information about any advertising integration to Roskomnadzor. In 2024, advertising on the resources of foreign agents was banned. An amendment prohibiting advertising on blocked and recognized extremist resources in Russia was also adopted in the first reading.
Innovations in the Tax Code provide that if a taxpayer does not fulfill the condition on accounting for advertising in Roskomnadzor, the costs of such advertising automatically become unreasonable and cannot be taken into account when determining the tax base for income tax.
Thus, the changes are a logical step towards systematization and improvement of the legal framework in the field of advertising.
Online advertising is an integral part of business: according to the results of the first half of the year, Roskomnadzor estimated the market for legalized advertising at 381 billion rubles. Stricter legislation puts advertisers in a position where placing ads with violations becomes simply unprofitable. At the same time, the development and introduction of new standards increases the risks for companies. Acsour experts recommend that you pay close attention to the current legislation in the field of advertising and will be happy to help you with any questions.
What is proposed in the amendments?
Legislators propose amendments to paragraph 44 of Article 270 of the Tax Code of the Russian Federation, which regulates which business expenses are not taken into account when determining the tax base. If the changes are adopted, companies will not be able to take into account the costs of distributing advertising on the Internet in the following cases when determining income tax:
- if information about such advertising has not been submitted to Roskomnadzor in accordance with the law on accounting for all advertising on the Runet;
- if the advertisement was distributed on an information resource, access to which is limited;
- if the advertisement was distributed on an information resource of an unauthorized foreign person.
The same amendment was already discussed by the authorities a year ago, but then the initiative was not accepted. Unmarked advertising is prohibited by the industry law "On Advertising", and there was a loophole in the Tax Code, according to which the costs of it could be taken into account in taxation.
Comment by Acsour lawyers
Advertising expenses, provided they are justified and documented, reduce the tax base for income tax. At the same time, the current tax legislation divides advertising expenses into normalized and non-normalized ones. The non-regulated ones are fully accounted for by the taxpayer, while the normalized ones make up only 1% of revenue. Advertising on the Internet refers to non-regulated expenses, Acsour experts say.
The proposed amendments to the Tax Code help to eliminate the contradiction: due to the direct interpretation of the Tax Code, advertising costs "can be taken into account by the taxpayer even if the legislation on advertising and countering extremist activities is violated."
Legislation in the field of advertising has significantly tightened in recent years. For example, since September 1, 2022, a law has been in force obliging customers and distributors of advertising, as well as intermediaries in this process, to transmit information about any advertising integration to Roskomnadzor. In 2024, advertising on the resources of foreign agents was banned. An amendment prohibiting advertising on blocked and recognized extremist resources in Russia was also adopted in the first reading.
Innovations in the Tax Code provide that if a taxpayer does not fulfill the condition on accounting for advertising in Roskomnadzor, the costs of such advertising automatically become unreasonable and cannot be taken into account when determining the tax base for income tax.
Thus, the changes are a logical step towards systematization and improvement of the legal framework in the field of advertising.
Online advertising is an integral part of business: according to the results of the first half of the year, Roskomnadzor estimated the market for legalized advertising at 381 billion rubles. Stricter legislation puts advertisers in a position where placing ads with violations becomes simply unprofitable. At the same time, the development and introduction of new standards increases the risks for companies. Acsour experts recommend that you pay close attention to the current legislation in the field of advertising and will be happy to help you with any questions.
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