ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 28, 2025 No. 1949

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed changes approved with the Government of Moscow which are made to the Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies, approved by the order of the Government of the Russian Federation of September 30, 2022 No. 1729 "About approval of the Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies" (The Russian Federation Code, 2022, No. 40, Art. 6845; 2023, No. 9, Art. 1510; 2024, No. 36, Art. 5450).

2. Determine that in 2026 the Russian organizations which are performing activities in the field of information technologies, having the state accreditation and corresponding to Item 25 provisions (2) Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies, No. 1729 approved by the order of the Government of the Russian Federation of September 30, 2022 "About approval of the Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies" (in edition of this resolution) (further - the Provision), provide possibility of disclosure to the Ministry of digital development, communication and mass communications of the Russian Federation of the data specified in subitems "e" - "and" Provision Item 25, for 2024 and 2025 by submission (direction) to tax authority according to the procedure, approved according to the subitem 1 of Item 1 and Item 2.3 of article 102 of the Tax Code of the Russian Federation, the corresponding consent providing possibility of disclosure to the Ministry of digital development, communication and mass communications of the Russian Federation of such data. At the same time the specified consent concerning data for 2024 is represented (goes) such organizations to tax authority till January 30, 2026.

3. To the ministry of digital development, communication and mass communications of the Russian Federation:

till February 27, 2026 to approve the lists provided by paragraph one of Item 25 (3) Provisions;

till March 31, 2026 to approve the procedure provided by the paragraph the ninth Item 25 (3) Provisions.

4. To the Federal Tax Service:

till February 27, 2026 to provide to the Ministry of digital development, communication and mass communications of the Russian Federation the data specified in subitems "e" - "and" Provision Item 25, for 2024;

till May 20, 2026 to provide to the Ministry of digital development, communication and mass communications of the Russian Federation the data specified in subitems "e" - "and" Provision Item 25, for 2024 and 2025.

5. Declare invalid Item of 6 changes which are made to Regulations on the state accreditation of the Russian organizations performing activities in the field of the information technologies approved by the order of the Government of the Russian Federation of February 22, 2023 No. 296 "About modification of the Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies" (The Russian Federation Code, 2023, No. 9, the Art. 1510).

6. This resolution becomes effective after one month from the date of its official publication, but not earlier than January 1, 2026.

Approved by the Order of the Government of the Russian Federation of November 28, 2025 No. 1949

Changes which are made to Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies

1. In item 4:

a) in the subitem "a":

exclude the word "OKVED";

"group" to replace the word with the word "subclass";

b) subitems "b" - "д" to state in the following edition:

"b) the average monthly amount of the payments and other remunerations added for benefit of physical persons - employees of the organization, determined proceeding from these calculations for insurance premiums which term of representation expired for date of filing of application about provision of the state accreditation, for the last 3 months of the last accounting (settlement) period, or the amount of the payments and other remunerations added for benefit of physical persons - employees of the organization applying the special tax regime "The automated simplified taxation system" determined based on data on the amounts and types of the paid income provided by such organization to tax authority according to the procedure, the stipulated in Clause 17 Federal Laws "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system" for the last 3 months of the specified period it is not lower than the size of average monthly accrued payroll in the Russian Federation or average monthly accrued payroll in subject of the Russian Federation in which the organization, in the quarter preceding the specified period is registered. The criterion specified in this subitem is applied to the organizations created at least one quarter prior to date of filing of application about provision of the state accreditation;

c) revenue share from activities in the field of information technologies constitutes more than 30 percent of revenue of the organization (according to accounting (financial) records) in the year preceding year in which the organization submits the application for provision of the state accreditation. If the organization submits the application for provision of the state accreditation in year in which it is registered, and revenue of the organization (according to accounting data) from date of state registration of the organization till the day preceding date of submission of the specified statement exceeds 1 million rubles, revenue share from activities in the field of information technologies shall constitute more than 30 percent of revenue of the organization (according to accounting data) from date of state registration of the organization till the day preceding date of submission of the specified statement. If the organization submits the application for provision of the state accreditation in the year following after year in which it is registered and at the organization there is no revenue in year in which it is registered, and revenue of the organization (according to accounting data) from January 1 of year in which the organization submits the application for provision of the state accreditation, till the day preceding date of submission of the specified statement exceeds 2 million rubles, revenue share from activities in the field of information technologies shall constitute more than 30 percent of revenue of the organization (according to accounting data) from January 1 of year in which the organization submits the application for provision of the state accreditation, till the day preceding date of submission of the specified statement;

d) on the official site of the organization on the Internet (further respectively - Internet network, the website of the organization) information on the activities in the field of information technologies performed by this organization in Russian is placed. The website of the organization shall contain urgent data on the directions the performed organization of activities in the field of information technologies regarding the rendered services, and also the data on inclusion of programs for the electronic computers created and (or) created and used by the organization when implementing activities in the field of information technologies (in the presence) in the unified register of the Russian programs for electronic computers and databases (further - the register of the Russian software). The authorized body has the right to establish the additional requirements imposed to the website of the organization;

e) the organization provides possibility of disclosure to authorized body of data on the average monthly amount of the payments and other remunerations added for benefit of physical persons - employees of the organization, about application of the lowered rates of the insurance premiums provided by subitem 1.1 of Item 2, Items 2.2 and 2.2-1 of article 427 of the Tax Code of the Russian Federation for payers of the insurance premiums specified in the subitem 3 of Item 1 of article 427 of the Tax Code of the Russian Federation for the last and current years (if the organization submits documents for receipt of the state accreditation within year in which it is registered, - for the current year) and for at least 2 calendar years after filing of application about the provision of the state accreditation by submission (direction) to tax authority according to the procedure approved according to the subitem 1 of Item 1 and Item 2.3 of article 102 of the Tax Code of the Russian Federation the corresponding consent providing possibility of disclosure to authorized body of such data to date of filing of application about provision of the state accreditation;";

c) add with the subitem "zh" of the following content:

"g) the organization corresponds to one of the following conditions:

the organization is not public joint stock company, and ownership, management or control directly and (or) indirectly in the relation of more than 50 percent of shares (shares) in the authorized (share) capital of such organization are performed by the Russian legal entities and (or) citizens of the Russian Federation;

the organization is public joint stock company and is not under control of foreign citizens, foreign states, foreign legal entities, the companies, other corporate educations having civil legal capacity, created according to the legislation of foreign states, and the international organizations, and also branches and representations of the specified foreign legal entities created in the territory of the Russian Federation (further - the foreign controlling person);

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