ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 2, 2026 No. 1285

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 which are made to acts of the Government of the Russian Federation.

2. To Federal Antimonopoly Service to approve according to the form provided by appendix to the order of the Government of the Russian Federation of August 10, 2026 No. 1003 "About introduction of amendments to some acts of the Government of the Russian Federation", to bring to the Federal Tax Service and to post on the official site on the Internet the list provided by the paragraph the ninth item 4 (2) Rules of determination of the minimum size of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and implemented by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation, in tax period at the exchange auction held by the exchange (exchanges), approved by the order of the Government of the Russian Federation of April 29, 2021 No. 669 "About approval of Rules of determination of the minimum size of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange biddings carried out by the exchange (exchanges), and about recognition No. 733 which voided orders of the Government of the Russian Federation of May 22, 2020" (in edition of this resolution), within 15 working days from the date of entry into force of this resolution.

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

Action of Item of 1 changes which are made to acts of the Government of the Russian Federation approved by this resolution, extends to the legal relationship which arose since July 1, 2026.

Approved by the Order of the Government of the Russian Federation of October 2, 2026 No. 1285

Changes which are made to acts of the Government of the Russian Federation

1. In Rules of determination of the minimum size of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges), approved by the order of the Government of the Russian Federation of April 29, 2021 No. 669 "About approval of Rules of determination of the minimum size of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and the realized taxpayer having the registration certificate of person making transactions on conversion of oil raw materials and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in tax period at the exchange auction held by the exchange (exchanges) and about recognition No. 733 which voided orders of the Government of the Russian Federation of May 22, 2020" (The Russian Federation Code, 2021, No. 19, Art. 3224; 2023, No. 32, Art. 6366; 2024, No. 15, Art. 2059; No. 53, Art. 8687; 2026, No. 32, Art. 4577; No. 38, Art. 5021):

a) to state the paragraph of the sixth of item 4 in the following edition:

"In case of realization by the taxpayer or the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation, high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation made including under the agreement on rendering to the taxpayer services in conversion of oil raw materials on 2 and more oil refineries located in the Russian Federation, determination of the minimum sizes is performed in amounts on each oil refinery, except as specified, when on 2 and more oil refineries located in the same subject of the Russian Federation, determination of the minimum sizes is performed at the choice of the taxpayer in amounts on set of all such oil refineries. Along with it in the tax periods falling on the period from July 1 to December 31, 2026 determination of the minimum sizes is allowed at the choice of the taxpayer in amounts on one or several sets of the oil refineries chosen by the taxpayer for the purposes of determination of such set (such sets) irrespective of whether such oil refineries in same or in different subjects of the Russian Federation are located. Informing tax authority on the choice of the taxpayer provided by this paragraph is performed in any form no later than the 25th following after month of realization along with submission of the tax declaration on excises for the corresponding period (with informing tax authority no later than October 25, 2026 concerning the tax periods falling on the period from July 1 to August 31, 2026). At the same time information on total production and total amount of the realization provided by these rules separately on the automobile gasoline and diesel fuel specified in this paragraph on each chosen set of oil refineries (and also by on each oil refinery from the chosen set) for the corresponding tax period shall be provided in the corresponding informing. Lack of the specified informing attracts at the scheduled time determination of the minimum sizes separately on each oil refinery.";

b) item 4 (to state 1) in the following edition:

"4(1). The minimum sizes of sales amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made in calendar month including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and realized by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation, at the exchange auction held by the exchange (exchanges), established by Items 2 and 3 of these rules include amounts of such goods realized on delivery conditions "shipment at own expense by road transport" in the tax periods falling on the period from July 1 to December 31, 2026 in the amount of, the services in conversion of the oil raw materials belonging to the taxpayer on the property right made (credited) by the taxpayer in calendar month and (or) made in calendar month under the agreement on rendering to the taxpayer which is not exceeding 1 percent of amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, respectively.";

c) in item 4 (2):

the paragraph one to state in the following edition:

"4(2). The minimum sizes of sales amount high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, made in calendar month including under the agreement on rendering to the taxpayer services in conversion of oil raw materials and realized by the taxpayer having the registration certificate of person making transactions on conversion of oil raw materials, and (or) the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation, at the exchange auction held by the exchange (exchanges), established by Items 2 and 3 of these rules include amounts of such goods realized under the exchange agreements signed based on the requests addressed to the specific participant of the exchange biddings in the tax periods falling on the period from July 1 to December 31, 2026 and to off-exchange agreements, in the amount of, the services in conversion of the oil raw materials belonging to the taxpayer on the property right made (credited) by the taxpayer in calendar month and (or) made in calendar month under the agreement on rendering to the taxpayer which is not exceeding 8 percent and 13 percent of amount high-octane (by research method 92 and more) automobile gasoline and diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, respectively, provided that buyers (acquirers) of such goods under exchange and (or) off-exchange agreements are:";

the paragraph of the sixth after the words "in pursuance of the Presidential decree of the Russian Federation of October 19, 2022 No. 757 " about the measures performed in subjects of the Russian Federation in connection with the Presidential decree of the Russian Federation of October 19, 2022 No. 756 "" to add with the words "and specified in the corresponding list";

add with paragraphs of the following content:

"the organizations owning on the property right or other legal cause by gas stations with which executive bodies of subjects of the Russian Federation sign the agreements providing establishment of the maximum (extreme) level of motor gasoline price and diesel fuel and (or) the maximum (extreme) size of trade allowances to motor gasoline prices both diesel fuel and obligations of such organizations for provision of data in executive bodies of the subject of the Russian Federation and (or) the federal executive body performing the functions on development of state policy and normative legal regulation in the field of fuel and energy complex, and (or) organization subordinated to it on implementable automobile gasoline and diesel fuel and specified in the list approved by Federal Antimonopoly Service.

Buyers (acquirers) of goods under exchange and (or) off-exchange agreements provided by paragraphs the second - the fourth, the sixth, eighth and ninth this Item, shall be included in the corresponding lists existing for date of the conclusion of the specified agreements or shipping date of goods in pursuance of such agreements.";

d) add with items 4 (3) and 4(4) following contents:

"4(3). Regardless of whether are seller according to the purchase and sale agreement signed at the exchange biddings and (or) under the off-exchange agreement the taxpayer or the other person entering one group of persons with such taxpayer according to the antitrust law of the Russian Federation in case of determination of the minimum sizes according to item 4 (2) these rules the amount high-octane (by research method 92 and more is considered) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation, implemented on the delivery conditions specified in item 4 of these rules and also on the delivery conditions (transfer) of goods provided by exchange and (or) off-exchange contracts with buyers (acquirers) specified in item 4 (2) these rules.

4(4). Changes in lists of the organizations, stipulated in Item 4(2) these rules, concerning the included and (or) excluded organizations, are applied since the tax period following after month in which information on such changes by Federal Antimonopoly Service on the official site on the Internet is placed.";

e) in paragraphs five - the seventh Item 7 of the word of "automobile gasoline of class 5 and (or) diesel fuel of class 5" shall be replaced with words "high-octane (by research method 92 and more) automobile gasoline and (or) diesel fuel, release into the stream of commerce and which address are resolved in the territory of the Russian Federation,".

2. The table of appendix to the order of the Government of the Russian Federation of August 10, 2026 No. 1003 "About introduction of amendments to some acts of the Government of the Russian Federation" (The Russian Federation Code, 2026, No. 32, the Art. 4577) to add with the column of the following content:

"

".

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