ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 15, 2025 No. 1224

About approval of features of calculation and payment of the obligatory assignments provided by part 1 of article 18.2 of the Federal law "About Advertising", and Rules of implementation of monitoring of completeness and timeliness of payment of the obligatory assignments provided by part 1 of article 18.2 of the Federal law "About Advertising"

According to article 18.2 of the Federal law "About Advertising" Government of the Russian Federation decides:

1. Approve enclosed:

features of calculation and payment of the obligatory assignments provided by part 1 of article 18.2 of the Federal law "About Advertising";

Rules of implementation of monitoring of completeness and timeliness of payment of the obligatory assignments provided by part 1 of article 18.2 of the Federal law "About Advertising".

2. This resolution becomes effective from the date of its official publication.

Approved by the Order of the Government of the Russian Federation of August 15, 2025 No. 1224

Features of calculation and payment of the obligatory assignments provided by part 1 of article 18.2 of the Federal law "About Advertising"

1. This document establishes features of calculation and payment by the advertizing distributors and operators of advertizing systems performing distribution on the Internet of the advertizing directed to drawing attention of the consumers of advertizing who are in the territory of the Russian Federation (further respectively - Internet network, advertizing), the persons performing actions for the purpose of distribution of advertizing to Internet networks on behalf and at the expense of the advertiser and (or) the advertizing distributor or rendering services in distribution of advertizing to Internet networks for the benefit of such advertiser and (or) the advertizing distributor (further - payers), the obligatory assignments provided by part 1 of article 18.2 of the Federal law "About Advertising" (further - obligatory assignments).

2. Calculation of obligatory assignments is performed by Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications based on information provided to Service according to article 18.1 of the Federal law "About Advertising".

3. Calculation of obligatory assignments is performed proceeding from the following features:

a) the general amount of obligatory assignments cannot exceed 3 percent of income amount, received from rendering of services on distribution of advertizing to Internet networks (cost of such services), taking into account the cost of services of persons performing the actions specified in paragraph three of the subitem "b" of this Item within the agreement signed with the advertiser;

b) the general amount of obligatory assignments is calculated taking into account:

income of payers from services in distribution of advertizing in Internet network gained by advertizing distributors, operators of advertizing systems, and also persons rendering services in distribution of advertizing to Internet networks for the benefit of the advertiser and (or) the advertizing distributor (further - intermediaries), in case of agreement performance with the advertiser, except for income gained from rendering of services on distribution of advertizing to Internet networks concerning which obligatory assignments are not paid based on part 12 of article 18.2 of the Federal law "About Advertising";

the income of the payers performing actions for the purpose of distribution of advertizing to Internet networks on behalf and at the expense of the advertiser and (or) the advertizing distributor (further - agents) received in case of agreement performance with the advertiser, except for income gained from rendering of services on distribution of advertizing to Internet networks concerning which obligatory assignments are not paid based on part 12 of article 18.2 of the Federal law "About Advertising";

c) calculation of obligatory assignments is performed concerning advertizing distributors, operators of the advertizing systems, intermediaries and agents who concluded:

contract with the advertiser;

the contract with the agent or the agents who signed with the advertiser or with each other the agreement directed to rendering of services on distribution of advertizing of the advertiser.

4. In case of calculation of obligatory assignments concerning the advertizing distributor or the operator of advertizing system or the intermediary who signed the contract with the advertiser, calculation of obligatory assignments concerning the other persons specified in the subitem "v" of Item 3 of this document, who were not signing contracts with advertisers it is not performed.

5. In case when calculation of obligatory assignments is performed concerning the agent, calculation of obligatory assignments is performed also concerning other payers from among specified in the subitem "v" of Item 3 of this document, signed the contract with such agent.

6. Calculation of obligatory assignments concerning the advertizing distributor, and (or) the operator of advertizing systems, and (or) the intermediaries participating in implementation of the contract with the advertiser is not performed if the agent who signed the contract with the advertiser will pay the obligatory assignments specified in the subitem "an" of Item 3 of this document, in full.

7. The payment period for payment of obligatory assignments quarter is recognized. Counting of quarters is conducted since the beginning of calendar year.

8. Payment of obligatory assignments is performed no later than the 5th day of 3rd month of the quarter following the payment period.

9. The Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications no later than the 15th day of the 2nd month of the quarter following the payment period in private office of the payer, access to which is provided by means of the information service posted on the official site of Service (further - private office), creates calculation of the amount of obligatory assignments for the payment period.

10. Information on calculation of the amount of obligatory assignments in private office are included the following data:

a) name of the legal entity or surname, name, middle name (in the presence) physical person, individual entrepreneur;

b) identification taxpayer number;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info