What changed in October 2026: the platform economy, taxes, and government procurement

A number of changes will come into effect in October 2026, affecting e-commerce, taxation, the financial market, land control, public procurement, and judicial procedures. The most notable changes relate to the regulation of digital platforms: marketplaces will have new obligations towards sellers and consumers, and additional rules for interaction will be established for platform trade participants.

At the same time, the procedure for calculating VAT on ongoing contracts is being changed, the possibilities for using the Fast Payment System are being expanded, the digitalization of land control is being strengthened, and the maximum cost of electronic requests for quotations is being increased.

Digital Platforms: New Rules for Marketplaces

Comprehensive regulations governing relations between digital platform operators, sellers, fulfillment providers, pickup point owners, and consumers will come into effect in October. The new requirements cover the procedures for concluding and amending contracts, providing discounts, blocking personal accounts and product cards, promoting products, and resolving disputes.

In particular, platforms will have to:

• take into account the seller’s consent to provide discounts at his expense and provide the opportunity to refuse participation in the relevant programs in the specified cases;
• comply with established requirements when changing the essential terms of contracts with sellers and other partners;
• comply with the new rules for blocking personal accounts and product cards;
• ensure equal access for sellers to promotion services that influence the position of products in search results;
• check information about potential sellers and owners of order pick-up points;
• check the information posted on product cards;
• provide an internal mechanism for appealing the platform’s decisions and actions.

The new discount rules are particularly significant. The ability to finance price reductions directly from the seller is becoming more limited. For businesses, this means reconsidering the terms of their marketing programs and agreements with platforms.

Additional responsibilities also arise in the area of consumer protection. If a buyer purchases a defective product, they will be able to file a claim with the seller directly through the platform. The marketplace must provide a refund option and, in certain cases, organize the return of the product through its own logistics infrastructure. A similar mechanism is in place for claims against contractors if defects in work or services are discovered.

In practice, the most likely disputes may relate to the validity of blocking, changes in product ratings and positions, the distribution of liability between the platform and the seller, as well as the implementation of mechanisms for protecting intellectual property rights and combating the sale of counterfeit goods.

Tax changes

VAT on continuing contracts

Since October, the procedure for determining the VAT amount for ongoing contracts has changed if tax rules have changed after the agreement was concluded.

If a change in legislation obligates the seller to pay VAT and the buyer is not entitled to a deduction, and the contract price remains unchanged, the tax is calculated based on the already agreed price in the specified cases. This tax cannot be charged to the buyer additionally.

Change is especially important for long-term contracts, so when concluding them, it is advisable to provide for the following in advance:

• the procedure for changing the price when the tax burden changes;
• consequences of the emergence of new tax obligations;
• the procedure for confirming the tax status of a counterparty;
• actions of the parties when changing the buyer’s right to a tax deduction.

Certain questions may arise regarding contracts concluded before the new rules came into effect, especially if they contain general tax clauses. Therefore, when reviewing existing contracts, it is recommended to separately analyze the tax and price provisions.

Subsidies and budget investments

The procedure for accounting for VAT when acquiring property through subsidies or budget investments is changing in cases where such financing is associated with the participation of the state or municipality in the capital of an organization or with an increase in the authorized capital of a state or municipal enterprise.

These restrictions now apply not only to real estate but also to other assets. This must be taken into account when planning projects financed by public funds.

Financial market

Starting in October, the range of transactions available through the Faster Payment System will be expanded. Specifically, banks will be able to offer the ability to deposit cash from one bank’s ATM to an account at another bank. Limits will be 25,000 rubles per transaction, 50,000 rubles per day, and 200,000 rubles per month; activation of the service is at the bank’s discretion.

In addition, the Faster Payment System can be used for settlements with a number of private practitioners, including notaries, lawyers, insolvency practitioners, mediators, appraisers, and patent attorneys.

At the same time, the amount of information required to be disclosed when issuing digital financial assets is increasing. Issuance documents will be required to include additional information about the issuer’s financial position, credit rating, currency of the monetary claim, and the procedure for notifying investors of default.

For digital financial assets whose payments are contingent on the fulfillment of loan obligations, additional information about borrowers, loan agreements, and the quality of the underlying loan portfolio is required. These instruments are intended for qualified investors.

The system for assessing banks’ economic standing is also being adjusted. The grounds for classifying credit institutions into specific financial status groups are being expanded, including in the presence of short-term liquidity issues or currency risks. At the same time, the criteria for assessing capital, assets, profitability, liquidity, and certain types of risks are being changed.

Land control is becoming more digital

Since October, the use of data from unmanned, manned, and spacecraft in land control has been expanded. Automated photo and video recording will be used to identify signs of individual violations and subsequently initiate enforcement actions.

The following may come to the attention of regulatory authorities:

• discrepancies between the actual boundaries of the site and the information in the state register;
• construction on sites where it is not permitted;
• signs of unused land;
• removal or movement of the fertile soil layer;
• improper use of agricultural land.

For property owners, this means an increased likelihood of identifying violations without an inspector visiting the property first. Therefore, it’s advisable to check in advance whether the actual land use complies with state registers, the type of permitted use, and any established restrictions.

The expansion of automated control may simultaneously lead to an increase in the number of disputes regarding the reliability of photographic and video materials, the accuracy of boundary determination, and the validity of the conclusions of regulatory authorities.

Changes in administrative liability

Since October, special administrative liability has been established for self-regulatory organizations in the field of appraisal activities and their officials.

Liability extends, in particular, to violations in the following cases:

• control over members of the organization;
• acceptance and exclusion of appraisers;
• application of disciplinary measures;
• storage of documents;
• transfer of information to government agencies;
• preparation of individual expert opinions.

Certain offenses carry significant fines. Therefore, self-regulatory organizations must pay extra attention to internal control procedures, documenting decisions, and ensuring compliance with member activity requirements.

Electronic formation of lists of jury candidates

Effective October 25, the procedure for compiling lists of jury candidates will change. Where technically feasible, citizens will be able to electronically report erroneous inclusions, request removal from the list, or request correction of inaccurate information.

The lists themselves and any amendments to them can be posted on the official websites of municipalities and federal city authorities. Documents can also be signed with an enhanced, qualified electronic signature and submitted to the court via the interagency electronic communications system.

Digitalization should reduce the administrative burden and expedite the preparation of lists. However, publishing information online will require additional measures to protect personal data, and technical failures in information systems could create additional organizational risks.

Public procurement: more opportunities for electronic procedures

Starting in October, certain public procurement rules will change. Until the end of 2027, customers will be able to submit electronic requests for quotations for contract prices of up to 20 million rubles, instead of the previous limit of 10 million rubles.

Furthermore, the scope of cases in which amendments to an existing contract are permitted is being expanded. Specifically, in indefinite-quantity procurements, the customer will be able to increase the maximum price within the established limit without changing the unit price of the goods, work, or service.

It is also permissible to replace the goods, works or services provided for in the contract with a similar or improved version, as well as to change the country of origin of the goods, taking into account the requirements of the national regime.

This is especially important for suppliers in the face of changing supply chains and limited availability of certain products. However, the ability to amend a contract is not absolute: revising the terms requires the customer’s consent.

Purchasing through marketplaces

A pilot project is being launched for state and municipal kindergartens, schools, and vocational education institutions to conduct small-scale e-procurement through marketplaces included in a special registry. The pilot project is scheduled to run until the end of September 2028.

The mechanism should simplify the purchase of low-cost goods and reduce the number of intermediaries. At the same time, customers will be required to carefully check supplier information, product specifications, and compliance with national treatment requirements.

What is important for businesses to consider

The October changes affect various industries, but for businesses, several key practical areas can be identified:

1. Review contracts with digital platforms. Pay particular attention to discounts provided by the seller, grounds for blocking, product promotions, and the procedure for appealing platform decisions.
2. Review long-term contracts for tax risks. It’s advisable to define in advance the consequences of changes in tax legislation and the emergence of new VAT liabilities.
3. Check the documents for goods eligible for the VAT discount. It’s important to ensure that supporting documents and the necessary information are available in state registries.
4. Conduct an audit of land assets. Actual land use must comply with register information, permitted use, and other established requirements, as automated control capabilities expand.
5. Consider new opportunities and limitations in public procurement. Customers and suppliers should review their internal procedures, taking into account the increased limit for electronic requests for quotations and the expanded grounds for contract amendments.

Overall, the October changes reflect several persistent trends: increased regulation of digital platforms, further digitalization of government controls and procedures, and increased requirements for preliminary verification of contractual, tax, and regulatory risks. For businesses, this means that compliance with the new requirements should be ensured not only after they come into force, but also during the preparation of contracts and internal procedures.