CIT, VAT and withholding tax — filed right, and defended when the FTS asks.

• CIT 25%
• Treaties suspended
• Audit defence

LLC, branch or representative office — registered and operational.

• LLC in 3–5 days
• Operational in 6–8 wks
• 100% foreign-owned

TP documentation, benchmarking and FTS audit defence.

• Local file
• Benchmarking
• TP notification

Corporate, commercial and regulatory legal support.

• Contracts
• Regulatory
• Disputes

Russian VAT for foreign companies — registration, returns and digital services.

• VAT 22%
• Digital services
• Reverse charge

Monthly payroll, NDFL and contributions — run properly, reported in English.

• +30% employer cost
• HQS exempt
• Paid twice monthly

Contracts, dismissals, inspections and labour disputes.

• Not at-will
• Documentary compliance
• Dismissal procedure

Foreign employers paying for work done through Russian systems.

• In force since 2025
• Register before first payment
• Five-band scale

RAS bookkeeping, statutory reporting and the numbers head office can use.

• Dividends = RAS profit
• 1C statutory
• IFRS recon

HQS work permits and mobility for foreign executives.

• HQS permits
• Work visas
• Registration

Classification, customs value and clearance for foreign importers.

• Duty 5–15%
• Import VAT 22%
• Related-party value

Roskomnadzor registration, localisation and the 24-hour breach rule.

• Register or be fined
• Localisation architecture
• 24h incident rule

Winding down, selling or restructuring a Russian entity.

• Sub-Commission approval
• Tax audit on liquidation
• Getting the cash out

Buying, holding, letting and selling property — individuals and companies.

• Property tax annually
• Exempt after holding period
• Currency control on exit