New Rules for Branches and Representative
Offices of Foreign Companies in Russia
All branches and representative offices of foreign companies must re-register
with the Russian tax authorities by 31 March 2015 in order to comply with new
rules which entered into force on 1 January 2015.1
Below we outline the most important of these changes and practical steps
which should be taken in connection with the new rules.
Accreditation and establishment of a register of
accredited branch and representative offices
The new rules envisage the creation of a register of accredited branch and
representative offices (the “Register”). Information from the Register will be
publicly available on the Internet and it would also be possible to obtain official
extracts from the Register.
Tax authorities are now tasked with the accreditation and inclusion of
branches and representative offices in the Register. Accreditation will be
performed by Tax Inspectorate No. 47 in Moscow. Previously this was done
by the Chamber of Commerce and Industry of the Russian Federation and the
State Registration Chamber under the Ministry of Justice of the Russian
Branches and representative offices whose accreditation expires after 1 April
2015 should apply to the tax authorities for inclusion to the Register prior to
1 April 2015.
Branches and representative offices whose accreditation expires in January
2015 may apply to the tax authorities for new accreditation in February 2015.
Branches and representative offices whose accreditation expires from
1 February 2015 to 1 April 2015 must apply to the tax authorities for new
accreditation not later than 30 days prior to the expiration of their current
The accreditation of branches and representative offices that fail to apply for
inclusion in the Register or fail to be accredited pursuant to the new rules shall
be terminated on 1 April 2015.
1. These are amendments to the Federal Law “On Foreign Investments in the Russian
Federation” No. 160-FZ as of 9 July 1999 as well as other legal acts envisaged by the Federal
Law “On Amendments to Certain Legal Acts of the Russian Federation” No. 160-FZ as of 5 May
For further information please contact
+7 495 787 27 00
+7 812 303 90 00
Baker & McKenzie —
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9 Lesnaya Street
Moscow 125047, Russia
Tel.: +7 495 787 27 00
Fax: +7 495 787 27 01
BolloevCenter, 2nd Floor
4a Grivtsova Lane
St. Petersburg 190000, Russia
Tel.: +7 812 303 90 00
Fax: +7 812 325 60 13
2 Legal Alert January 2015
Regulations of branches and representative offices
Article 22 of the Law “On Foreign Investments in the Russian Federation” establishes new rules with respect to regulations of branches and representative offices. In this regard all current regulations should be brought in compliance with the new legislation.
Personal accreditation and visa support
The Chamber of Commerce and Industry of Russian Federation will continue to provide personal accreditation and visa support to all foreign employees of branches and representative offices.
Before submitting documents to the tax authorities for accreditation and/or re-registration, approval must be obtained from the Chamber of Commerce and Industry for the number of foreign citizens to be potentially employed by the branch or representative office.
This LEGAL ALERT is issued to inform Baker & McKenzie clients and other interested parties of legal developments that may affect or otherwise be of interest to them. The comments above do not constitute legal or other advice and should not be regarded as a substitute for specific advice in individual cases.