The end of 2025 marked another stage in the tax reform process, which was launched back in 2024.

Significant amendments were introduced to the tax legislation, many of which came into effect as early as 2026. Among the most widely discussed changes is the increase in the VAT rate to 22%.

At the same time, the development of the regulatory framework has not been limited to legislative amendments alone. In the first months of 2026, tax authorities began issuing important clarifications, and initial approaches to the practical application of the new rules started to emerge.

The tax practice experts at SEAMLESS Legal, Maria Kabanova and Victoria Tikhonova, prepared this document not as a simple summary of legislative changes. Instead, it provides an in-depth analysis of the key developments, taking into account the latest clarifications and positions of the tax authorities, as well as practical aspects of applying the new rules.

The document is structured as a guide to the key changes, combining expert analysis, practical recommendations for adapting business processes, and an overview of new tax planning tools. We hope this approach will help readers better assess critical developments, identify areas of increased risk, and develop an action plan for 2026.

The full review is available at the link.