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Since April 1, 2025, Russia has enforced a 3% fee on revenue from online advertising. Over six months, 7.8 billion rubles were paid to the budget, with a collection rate of 99.2%. The market has adapted, but questions remain. Roskomnadzor has issued clarifications — here are the key points.
Who Pays
Ad distributors and advertising system operators — on revenue from online advertising targeted at Russian audiences.
The fee is calculated based on the date of revenue receipt, not the ad placement date. If payment was received after April 1, 2025, the fee applies.
What Is Exempt
- Social advertising (if tagged accordingly and statistics are uploaded);
- Services not directly related to ad placement: social media management, content creation, campaign setup.
How to Pay
Roskomnadzor calculates the fee automatically based on data from the Unified Register of Internet Advertising (ERIR). The payer must:
- Wait for the calculation in their personal account (by the 15th day of the second month of the quarter).
- Within 10 days, confirm it with an electronic signature or provide corrected data.
- Pay using the receipt with a unique accrual identifier (UIN).
2026 Payment Deadlines:
- For Q4 2025 — by March 5
- For Q1 2026 — by June 5
- For Q2 2026 — by September 7
- For Q3 2026 — by December 7
Fines and Risks
There is no direct fine for non-payment of the fee — but the amount will be recovered through court (there is already a precedent of recovering over 2 million rubles).
For inaccurate data submitted to ERIR, fines are:
For inaccurate data submitted to ERIR, fines are:
- For companies: 200,000 – 500,000 rubles;
- For directors: 30,000 – 100,000 rubles;
- For individuals: 10,000 – 30,000 rubles.
What Businesses Should Do
- Reconcile data in contracts with ERIR records;
- Monitor deadlines closely;
- Properly tag social advertising;
- Separate revenue from ad placement and related services.
Acsour experts provide professional support on all advertising fee matters:
- Analyze your contracts and accounting policies to ensure ERIR data accuracy;
- Help organize revenue tracking for advertising and related services;
- Advise on deadlines and the calculation confirmation procedure;
- Ensure timely fee payment and compliance.
Contact us — we will help you establish transparent and compliant processes to avoid regulatory claims.
